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 27/11/2009 number/year Official Gazette 95/2009 Decree No 387

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 27 November 2009.

Issued in Sofia on December 1, 2009.

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. and Suppl., no. 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 and 44 of 2009.)

§ 1. In art. 3 make the following amendments and additions:

1. The current text becomes paragraph 1 and in it:

a) point 3 is replaced by the following:

"3. persons who are in breach of this law have produced or been involved in the production of excise goods, held or participated in the holding of excise goods, provide or order to excise goods for which duty has not been paid or the excise duty has been paid in part;"

(b) in point 6), the words "referred to in paragraph 5, where the obligation for payment of excise duty is a tax representative ' shall be replaced by" where the persons referred to in paragraph 5 are fulfilled their obligations under this law. "

2. a para. 2:

"(2) where several taxable persons are responsible for the payment of excise duties, they shall be jointly and severally liable."

§ 2. In art. 4 make the following amendments and additions:

1. In paragraph 8, after the words "distillery is" insert "with a total capacity of vessels up to 1000 litres including".

2. In item 25:

a) in paragraph (a):

AA) in subparagraph "dd" in the end, the words "and Gibraltar" shall be deleted;

BB) subparagraph shall be "GG":

"Gg) for the Republic of Finland: åland Islands;";

b) in (b) subparagraph (EE) "is created":

"dd) of the United Kingdom sovereign base of Akrotiri and Dhekelia are treated as movements beginning in or intended for Cyprus;".

3. In paragraph 28, the words "is not an authorized warehousekeeper, but ' shall be deleted.

4. In paragraph 29, first sentence, the words "is not an authorized warehousekeeper, but ' shall be deleted, the word" particular "is replaced by" once defined "and after the word" goods "is added" within the two-month period.

5. an item:

"29." registered consignor "means a person – importer of excise goods, which, under certain conditions, be entitled to send the excise goods are released for free circulation with simultaneous placing them under suspension of excise duty, intended for another Member State. The registered consignor may not store or to receive excise goods under suspension of excise duty. "

6. Create is that 39-44:

"39." market price "means the amount excluding value added tax and excise duties, which would have been paid under the same conditions on identical or similar goods in a transaction between persons who are not related.

40. "computer system" means a system for computerising the movement and surveillance of excisable products under art. 1 of decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products.

41. "the supply of excisable goods" is a single-movement of a specified quantity of excise goods under suspension of excise duty.

42. "Sender" is an authorized warehousekeeper of dispatch or the registered consignor, which sends the excise goods under suspension of excise duty.

43. "recipient" is an authorized warehousekeeper, the registered consignee temporarily registered consignee or persons under art. 21, para. 1, paragraphs 1 and 3, which are referred to as the recipient in the electronic administrative document in the movement of excise goods under suspension of excise duty.

44. "registered electronic administrative document ' means the electronic administrative document, on which the Customs authorities have established a unique administrative reference code."

§ 3. In art. 9, item 1 the words "Republic of Bulgaria" are deleted.

§ 4. In art. 14 al. 2 shall be amended as follows:

"(2) the provisions of chapter IV shall apply in the territory of the country and for energy products, for which there is a particular rate of duty."

§ 5. In art. 20, para. 2 make the following amendments and additions:

1. In paragraph 1, add "as well as the removal of excise goods from a specialized small distillery wine and subject of little winemaker".

2. point 7 is repealed.

3. an item:

"12A. opposite the introduction of excise goods within the territory of the country, sent by a registered consignor;".

4. Create is so 21 and 22:

21. the production, holding or disposal of excisable goods in violation of this Act is not paid excise duty or excise duty is paid in part;

22. the receipt of excise goods by the persons under art. 21, para. 1, paragraphs 1 and 3.

§ 6. In art. 21 establishes al. 6:

(6) no excise duty is due for destruction under the supervision of the Customs authorities of the produced excise goods in the cases under art. 60. "

§ 7. In art. 24 is made the following changes and additions:

1. In paragraph 8. 1, item 4, the words "of 2710 19 81 to 2710 19 99 ' shall be deleted.

2. in the Al. 3 the end is added: "the release of energy products for vessels under para. 1, item 1 shall apply on condition that the fuels are marked. Marking is carried out only in a tax warehouse under the conditions and in accordance with procedures laid down by the regulation for implementation of the law. "

3. Al are created. 7 and 8:


(7) the action of the certificate referred to in para. 4 shall be terminated by a decision of the head of the competent Customs Office, which shall be subject to enforcement, unless the Court directs otherwise. The termination is carried out under the conditions laid down by the regulation for implementation of the law.

(8) the decision referred to in paragraph 1. 7 subject to appeal pursuant to the administrative code.

§ 8. In art. 24A, para. 5 creates the second sentence: "upon finding omissions or irregularities in the documents submitted to the competent Customs Office Chief sets a 14-day deadline for their removal, the expiry of which the time limit for pronouncing the first sentence shall be suspended."

§ 9. In art. 25, para. 1 in the text before point 1 before the word "Licensed" is added To "release for consumption of excise goods", and the words "or paid is refunded excise duty" shall be deleted.

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

1. In paragraph 8. 4 everywhere, the words "the regional Customs Directorate ' shall be replaced by" Customs Agency.

2. a para. 11:

"(11) in the cases referred to in para. 9 and 10, the excise duty shall be refunded within 30 days from the date of issue by the Customs authorities of the Protocol for the authenticity of the bands. The authenticity issue is found not later than 60 days from the filing of the request for recovery. "

§ 11. In art. 28 point 7 shall be replaced by the following:

"7. for the heavy fuel oil, liquefied petroleum gas (LPG) lubricating oils, falling within CN code 2710 19 71 to 2710 19 93 from, and other lubricating oils, falling within CN code 2710 19 99 – the quantity measured in tonnes;".

§ 12. In art. 29 the following modifications are made:

1. Paragraph 2 shall be replaced by the following:

"(2) the tax base for excise duties on tobacco smoking (pipe and cigarettes) is the amount of smoking tobacco, measured in kilograms."

2. in the Al. 3:

and in the text) before item 1 ' and 2 ' shall be deleted;

b) in paragraph 2, the words ' and 7 ' shall be deleted;

c) in item 5, the words "and 2" shall be deleted.

§ 13. In art. 32 make the following amendments and supplements: 1. Al. 1:

a) in paragraph 4, the words "EUR 565 ' are replaced by ' EUR 600.";

b) in point 7, the words "and bioethanol under CN code 2207 20 00" shall be deleted and the words "responsible" shall be replaced by "responsible";

in) item 10 shall be inserted:

"10. for fuels falling within CN codes 2710 19 61 to 2710 19 69 from – 600 LEVs. for 1000 kg. "

2. Paragraphs 2, 3, 4, 5 and 6 are repealed.

3. in the Al. 7 and 8, the words "and 2" shall be deleted.

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

1. In paragraph 8. 1 creating a new item 1:

"1. for gas oil falling within CN codes 2710 19 41 to 2710 19 49 from – 50 BGN. for 1000 litres; ".

2. In paragraph 2, after the words "to 2710 19 69" a comma and add "other heavy oils other than lubricating, falling within CN code 2710 19 99" and the words "30 LEVs." shall be replaced by "$ 50.".

3. Al are created. 3-6:

"(3) for the purposes of the application of the rates referred to in paragraph 1. 1 excise goods released for consumption shall be accompanied by a document, in a form determined by the regulation for implementation of the law.

(4) the rates referred to in paragraph 1. 1 shall apply on condition that the person, which released excisable products for consumption, has a document on al. 3, certified by the person who will use the goods for the intended use, with the exception of liquefied petroleum gas (LPG) in cylinders for heating, shown from a tax warehouse to object to swap the bottles.

(5) the person who released the excisable products for consumption, is liable for the difference between the rate under art. 32, para. 1 and the rate referred to in paragraph 1. 1, with the exception of cases where the date of filing of the Declaration for the tax period chargeability conditions the person has received the document at para. 4.

(6) when the document referred to in paragraph 1. 4 get after the period under para. 5, adjust the amount of excise duty payable on the order and manner established by the regulation for implementation of the law. "

§ 15. Art is created. 33A:

"Art. 33. (1) the chargeability conditions rate for lubricating oils falling within CN codes 2710 19 71 to 2710 19 93 and other lubricating oils, falling within CN code 2710 19 99, is $0. for 1000 litres.

(2) in cases where the persons entered the territory of the country the goods under para. 1, the provisions of art. 76 in, al. 4, items 1, 2, 3 and 5 and para. 5.

(3) the rate referred to in paragraph 1. 1 shall apply only in cases where the goods are in consumer packages to 210 liters, intended for the realization of the country's territory and/or will be used directly in activities which do not constitute proceedings within the meaning of art. 59. "

§ 16. In art. 34, after the words "Rates for" insert "gas oil".

§ 17. In art. 34A, al. 1, the words "EUR 1.40. ' shall be replaced by" EUR 2.00.

§ 18. Article 38 shall be amended as follows:

"Art. 38. the chargeability conditions rate for smoking tobacco (cigarettes and pipe tobacco) is $100. per kilo. "

§ 19. Article 39 shall be replaced by the following:

"Art. 39. (1) the chargeability conditions rate for cigarettes is as follows:

1. the specific excise duty – EUR 101. the 1000 short;

2. the proportional excise duty – 23 per cent of the sale price.

(2) the amount of the excise duty under para. 1 should not be less than EUR 148. about 1000 short. "

§ 20. In art. 43, para. 1 make the following amendments and additions:

1. In paragraph 1, the words "and article. 57 in ' shall be replaced by "art. 57 in art. 58 in.

2. paragraph 4 shall be inserted:

"4. the persons under art. 60 a, para. 2 – on the date of ending testing or test. "

§ 21. In art. 44, para. 1 point 7 is created:

"7. in the cases under art. 60A – within 14 days of the issue of excise tax document on account of the competent Customs Office in the place in which the object, unless the excise goods are destroyed under the supervision of the Customs authorities. '

§ 22. In art. 47, para. 1 the following endorsements are added:

1. In paragraph 5, add "except when the administrativnonakazatelnoto production is ended with the conclusion of the agreement."

2. In paragraph 7, add "where you will receive and unload excisable products."

3. Create is item 9 and 10:


"9. the self and for their own account, provides Internet access to the Customs authorities to the full functionality for an overview of automated systems for reporting under item 8;

10. use measuring tools, meeting the requirements of this law, the law on measurements and normative acts for implementation. "

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

1. In paragraph 8. 1:

a) in paragraph 2, after the word "goods" is added "CN code";

(b) in item 8) add "/electronic administrative documents".

2. in the Al. 2:

(a) in item 1) finally puts the hyphen and added "the original or a notarized copy in cases where the person is not preregistrirano by the order of the law on the commercial register";

(b) in item 9) add "with marked location and purpose of the premises, facilities and containers with their volume and location of measuring instruments";

in t. created) 17 and 18:

"17. estimated annual quantities of the main raw materials used in the manufacture of excisable products, norms and for receipt of the finished product;

18. analysis of financial status, confirmed by a registered auditor or a specialized audit company within the meaning of the law on independent financial audit, in the event that the person carries on business for more than a year. "

§ 24. In art. 51, para. 1, item 7 Add "CN code".

§ 25. In art. 53 following amendments and supplements shall be made:

1. In paragraph 8. 1, paragraph 1, after the words "legal person" is added "except for the transformation by changing the legal form".

2. Paragraph 3 shall be amended as follows:

"(3) the licence shall be terminated by a decision of the Director of the Customs Agency, which is subject to the prior implementation, unless the Court directs otherwise."

3. a para. 4:

"(4) the decision referred to in paragraph 1. 3 subject to appeal pursuant to the administrative code.

§ 26. In chapter IV, section II art is created. 55A:

"Art. 55. The documents for the registration of tax warehouses as independent small breweries are determined by the regulation for implementation of the law. "

§ 27. In art. 56, para. 2, paragraph 4, after the word "goods" is added "CN code".

§ 28. In art. 57, al. 3, item 1 finally added "in cases where the person is not preregistrirano by the order of the law on the commercial register".

§ 29. In art. 57 and following amendments and supplements shall be made:

1. In paragraph 8. 1, paragraph 4, the word "registered" is replaced by "tax representatives of registered persons".

2. in the Al. 2 item 1, add "or the full name and personal identification number (personal number of the foreigner).

3. a para. 3:

"(3) the information referred to in para. 2, item 1 for the uniform civil number (personal number on foreigners) shall be granted under the conditions and by the procedure of the law on the protection of personal data. "

§ 30. In art. 57 (b), para. 5 the following endorsements are added:

1. In paragraph 1, after the word "copy" shall be inserted "in cases where the person is not preregistrirano by the order of the law on the commercial register".

2. In paragraph 4 Add "CN code".

§ 31. In art. 57 the following amendments and supplements shall be made:

1. Paragraph 1 shall be amended as follows:

"(1) a registered dealer may be a person who:

1. is a capital company with a registered under the commercial law and fully paid-up capital of not less than 500. BGN;

2. is not in bankruptcy or winding-up proceedings;

3. is represented by persons who:

(a)) have not been convicted of an indictable offence;

(b)) were not members of managerial or supervisory authority or members having unlimited liability in the company terminated because of bankruptcy, if you are left unsatisfied creditors;

4. no liquid and payable customs duties, tax liabilities and obligations for mandatory contributions;

5. is not committed serious or repeated violation under this Act;

6. has its own or leased accommodation where you will be received and unloaded excise goods;

7. use automated reporting system, which allow real-time control of the excise goods;

8. self and for their own account, provides Internet access to the Customs authorities to the full functionality for an overview of automated systems for reporting under item 7;

9. use measuring tools, meeting the requirements of this law, the law on measurements and normative acts for implementation. "

2. in the Al. 2:

and in the text) before item 1 the words "seat and address of management" are replaced by "location on the site where you will be received and unloaded excisable products";

(b) in item 1) add "in cases where the person is not preregistrirano by the order of the law on the commercial register";

in) in item 4 the words "objects, in which ' shall be replaced by" site "and the words" these entities "shall be replaced by" this object ";

d) in item 5 Finally add "CN code";

e) in point 7, after the word "sign" is added "electronic administrative documents/";

is created) so 9-15:

"9. the certificate of criminal record of the circumstances under para. 1, item 3 (a), (a) if the persons are not Bulgarian citizens-Declaration;

10. the statement of circumstances under para. 1, paragraph 3, point (b);

11. certificate for the presence or absence of tax obligations and the obligations for mandatory contributions;

12. the statement of circumstances under para. 1, item 5;

13. a statement that the person is not in bankruptcy or winding-up proceedings;

14. plan of the premises with marked location of the installations and vessels with their volume and location of measuring instruments;

15. technical documentation for the automated systems of accountability. "

§ 32. In art. 58 following amendments and supplements shall be made:

1. The current text becomes paragraph 1.

2. Al are created. 2, 3 and 4:


"(2) the registration shall be terminated by a decision of the head of the competent Customs Office, which shall be subject to enforcement, unless the Court directs otherwise.

(3) where circumstances have changed, subject to entry in the issued certificate, the authority under para. 1 shall issue a decision, which is an integral part of the issued certificate.

(4) the decisions referred to in paragraph 1. 2 and 3 shall be subject to appeal under the administrative code.

§ 33. In art. 58 and following amendments and supplements shall be made:

1. Paragraph 1 shall be amended as follows:

(1) the right to receive a lump-sum certain amount of excisable products under duty-suspension arrangements by an authorized warehousekeeper in another Member State there is a person who:

1. is a merchant within the meaning of the commercial code, is registered under the value added tax Act, received a permit under this section for any specific delivery of the excise goods and which:

a) is not in bankruptcy or winding-up proceedings;

(b)) is represented by persons who:

AA) not have been convicted of an indictable offence;

BB) were not members of managerial or supervisory authority or members having unlimited liability in the company terminated because of bankruptcy, if you are left unsatisfied creditors;

2. no liquid and payable customs duties, tax liabilities and obligations for mandatory contributions;

3. is not committed serious or repeated violation under this Act;

4. has its own or rented room where you will be receiving and unloading excisable products;

5. use an automated reporting system, which allow real-time control of the excise goods;

6. using measuring devices, meeting the requirements of this law, the law on measurements and normative acts for implementation. "

2. in the Al. 2: a) on the text before point 1 the words "seat and address of management" are replaced by "location on the site where you will be received and unloaded excisable products";

(b) in item 1) add "in cases where the person is not preregistrirano by the order of the law on the commercial register";

c) in item 5 Finally add "CN code";

d) in item 8, after the word "sign" is added "electronic administrative documents/";

e) established that 9-15:

"9. the certificate of criminal record of the circumstances under para. 1, item 1 (b), subparagraph "AA", and if the persons are not Bulgarian citizens-Declaration;

10. the statement of circumstances under para. 1, item 1 (b), subparagraph ' (BB) ';

11. certificate for the presence or absence of tax obligations and the obligations for mandatory contributions;

12. the statement of circumstances under para. 1, item 3;

13. a statement that the person is not in bankruptcy or winding-up proceedings;

14. plan of the premises with marked location of the installations and vessels with their volume and location of measuring instruments;

15. technical documentation for the automated systems of accountability. "

§ 34. In chapter IV, section is created with art IIIg. 58 in 58 (h):

"Section IIIg

A registered consignor

Art. 58. (1) a registered consignor may be a person who:

1. is a merchant within the meaning of the commercial law or under the legislation of another Member State or of a State party to the agreement on the European economic area, and is a trading company with a registered capital and paid-up capital of not less than 500. BGN;

2. is not in bankruptcy or winding-up proceedings;

3. is represented by persons who:

(a)) have not been convicted of an indictable offence;

(b)) were not members of managerial or supervisory authority or members having unlimited liability in the company terminated because of bankruptcy, if you are left unsatisfied creditors;

4. no liquid and payable customs duties, tax liabilities and obligations for mandatory contributions;

5. is not committed serious or repeated violation under this Act.

(2) the merchants within the meaning of the legislation of another Member State or of a State party to the agreement on the European economic area, carrying on business as a registered consignor through a branch in the Republic of Bulgaria.

Art. 58. (1) for the issue of a certificate for a registered consignor submits a written request for registration to the Chief of customs at the seat and address of management, which shall contain: 1. the type of excisable products under CN code which will be sent;

2. manufacture the average amount amount of the excise goods under suspension of excise duty;

3. the Customs offices which will be carried out the release for free circulation of excisable products;

4. the kind of security will be provided;

5. a list of the names and personal identification number of the persons authorised to sign the electronic administrative documents/the accompanying administrative documents and specimens of the signatures.

(2) the request under paragraph 1. 1 apply the following documents:

1. current certificate for entry in the commercial register – original or notarized copy, in cases when the person is not preregistrirano by the order of the commercial register;

2. the certificate of criminal record of the circumstances under art. 58 in, al. 1, item 3 (a), (a) if the persons are not Bulgarian citizens-Declaration;

3. a statement of the circumstances under art. 58 in, al. 1, paragraph 3, point (b);

4. certificate of the presence or absence of tax obligations and the obligations for mandatory contributions;

5. a statement of the circumstances under art. 58 in, al. 1, item 5;

6. a certified copy of a document certifying the single identification code of the person;


7. a statement that the person is not in bankruptcy or liquidation.

Art. 58 (1) when the conditions for registration are met and the documents submitted meet the requirements, the authority under art. 58 d, para. 1 shall decide on the request within one month from the date of its receipt.

(2) where the documents submitted under paragraph 1. 1 does not comply with the requirements or the information provided is insufficient, the authority under art. 58 d, para. 1 within 14 days of receipt of the request shall notify the applicant and shall set a deadline for elimination of deficiencies or to provide additional information, which starts to run from the day of receipt of the notification.

(3) within the period specified under paragraph 1. 2, the applicant shall remedy the irregularities or to provide the necessary additional information, failure of this obligation, the authority referred to in art. 58 d, para. 1 refuse the registration.

(4) within one month of the removal of the irregularities or by providing additional information requested authority under art. 58 d, para. 1 examine the request and the attached documents and rule on it.

Art. 58. (1) within the time limit under art. 58 (e) the head of the competent Customs Office shall issue a certificate for a registered consignor or reasoned denied registration. In the Neproiznasâneto period is considered a refusal of registration.

(2) refusal of registration subject to appeal pursuant to the administrative code.

(3) the certificate of registration shall be served on the person on presentation of the guarantee referred to in art. 81 (b). (4) the right of the registered consignor sending excise goods under suspension of excise duty arises from the date of service of the certificate of registration.

Art. 58. The registered consignor is obliged to:

1. keep documentary records of excisable products under duty-suspension arrangements;

2. the Chief shall notify the Office of any changes to the data in the application for registration within 14 days of the occurrence;

3. do not allow the full amount of the excise duty which has arisen or which may arise in the application of the system for deferred payment of excise duty, to exceed the amount of the collateral.

Art. 58. (1) the authority under art. 58 d, para. 1 terminate the registration:

1. at the request of the registered person;

2. in the event of winding up or liquidation of the registered person;

3. on its own initiative if:

a) registered person does not comply with the requirements under this Act, or

(b) the registered consignor) does not submit within the time limits laid down new collateral required in cases where a new amount of the security or collateral when he ceased to be valid.

(2) the registration shall be terminated by a decision of the head of the competent Customs Office, which shall be subject to enforcement, unless the Court directs otherwise.

(3) the decision on para. 2 subject to appeal pursuant to the administrative code.

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

1. Paragraph 1 shall be amended as follows:

(1) the production of alcohol, alcoholic beverages and tobacco products includes processing and processing of all kinds of raw materials, with the result that received or packaged excisable goods. "

2. a new paragraph. 2:

"(2) the production of energy products includes:

1. offshore oil and natural gas;

2. the processing or refining of oil or bituminous minerals, natural gas and other hydrocarbons in gaseous form in order to obtain energy products;

3. any treatment or processing, requiring the presence of the technological installation for the receipt of energy products, for which there is a particular rate of duty;

4. filling of liquefied petroleum gas (LPG) in cylinders intended for use as heating fuel;

5. packing and repacking of energy products. "

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

§ 36. In art. 60 the following modifications are made:

1. Paragraph 1 shall be amended as follows:

' (1) Proceedings under art. 59 only take place in a tax warehouse for production and storage. "

2. Paragraph 7 is hereby repealed.

§ 37. Art is created. 60A:

"Art. 60. (1) proceedings shall be allowed of excise goods outside a tax warehouse, where production is related to testing or testing of machines, equipment or installations.

(2) for the purposes of paragraphs 1 and 2. 1 persons who will carry out the testing or test, notify in advance the competent Customs Office in the place in which the object is to ensure the presence of a customs officer.

(3) Testing or test under subsection. 1 shall be carried out in the presence of a customs officer under conditions and by an order determined by the regulation for implementation of the law.

(4) For production as a result of testing or test the excise goods excise duty is paid or they shall be destroyed under the supervision of the Customs authorities. '

§ 38. In art. 61 the following modifications are made:

1. In paragraph 8. 1 the words "the law on measurements and the normative acts for its implementation ' shall be replaced by" this law, the law on measurements and normative acts for their implementation ".

2. paragraph 2 is repealed.

§ 39. In art. 62 the following endorsements are added:

1. In paragraph 8. 1. Add 1 "using measuring devices, meeting the requirements of this law, the law on measurements and normative acts for their implementation".

2. in the Al. 2, after the word "importation" is added "or putting".

§ 40. In art. 64 following amendments and supplements shall be made:

1. In paragraph 8. 4, after the words "in a manner" is added "from which it is apparent on the designated information and".

2. Paragraph 8 shall be replaced by the following:


"(8) authorized warehousekeepers and the persons referred to in para. 2 and 3 state the required amount of bands in front of the competent Customs Office. Within 30 days the competent Customs Office shall transmit to the applicant bands in amounts as follows:

1. authorized warehousekeepers and registered dealers-number of bands not exceeding srednomesečnoto quantity of excise goods released for consumption, papered with band increased by 15 per cent, and in the cases when the person is not pursuing activities-number of bands that do not exceed the estimated amount of srednomesečnoto released for consumption excise goods, papered with a band;

2. unregistered vendors – number of bands, which shall not exceed the amount of the excise goods referred to in the authorization under art. 58 (b);

3. the importers – number of bands that do not exceed the quantities agreed with the foreign person. "

3. Create a new para. 9 and 10 and para. 11 and 12:

"(9) quantities in excess of those specified in bands al. 8, said after the decision of the head of the competent Customs Office, which shall be issued within 7 days from the submission of a reasoned request for the necessity of getting the bands above the established limit. The decision of the head of the Customs office or the silent refusal is subject to appeal under the administrative code.

(10) in cases where the goods referred to in para. 1 will be oblepvat in a tax warehouse on the territory of the country, the bands are stated only by the authorized warehousekeeper to the competent Customs Office of the location of the tax warehouse, where they will be sticking.

(11) the applicants of the bands provide to the competent Customs Office of the report bands for each quarter in a row and way laid down by the regulation for implementation of the law.

(12) the reports on the bands under para. 11 shall be provided within the time limit for the submission of a declaration the chargeability conditions after the quarter the next reporting period, as in the case of shortages of bands emerged for payment of excise duty. "

4. the Previous para. 9 and 10 Al become respectively. 13 and 14.

§ 41. In art. 65 create al. 4, 5 and 6:

"(4) in a tax warehouse for storage cannot be carried out activities, representing the production of excise goods within the meaning of art. 59.

(5) in a tax warehouse shall be allowed the following common operations:

1. that do not lead to a change of CN code or change the chargeability conditions such as keeping the rate presentation, improve quality or compliance with the requirements of norms and standards, filtration, ventilation, labeling, re-labeling, renumbering of packaging, affixing of stamps, the addition of plug-ins for commercial and technical goals, improving the quality and the like;

2. the denaturing of ethyl alcohol, marking of gas oils and kerosene, liquefied petroleum gas mixing, blending of biofuels with oils of petroleum origin, emptying/stripping containers and removal of sludge or debris from the bottom of the containers for energy products.

(6) the operations referred to in para. 5, item 2 shall be carried out after prior notice in writing to the competent Customs Office in the place in which the warehouse under the conditions and in accordance with procedures laid down by the regulation for implementation of the law. "

§ 42. In art. 66 following amendments and supplements shall be made:

1. In paragraph 8. 1, the words "including the distinction of the goods for which it is paid or not paid excise duty" shall be deleted.

2. in the Al. 3 the words "the law on measurements and the normative acts for its implementation ' shall be replaced by" this law, the law on measurements and normative acts for their implementation ".

3. Paragraph 4 is hereby repealed.

4. a para. 5:

"(5) an authorized warehousekeeper may, in exceptional circumstances, to store excisable goods with excise duty paid after authorization by the competent Customs Office under the conditions and in accordance with procedures laid down by the regulation for implementation of the law."

§ 43. In chapter four, after art. 73 sections are created Via, VIb and VIv:

' Section Via

Movement of excise goods with the electronic administrative document

Art. 73. (1) the movement of excise goods under suspension of excise duty includes the transportation of excisable goods:

1. from the tax warehouse on the territory of the State to another tax warehouse on the territory of the State or to the persons under art. 21, para. 1, paragraphs 1 and 3 on the territory of the country;

2. from the tax warehouse on the territory of the State to another tax warehouse on the territory of another Member State, the registered consignee or temporarily registered consignee or to the persons under art. 21, para. 1, items 1 and 3 in another Member State;

3. from a tax warehouse on the territory of the State to the Customs Office of exit or the third territories – in cases of removal;

4. released for free circulation with simultaneous placing under suspension of excise duty, to a tax warehouse on the territory of the country;

5. from the tax warehouse of dispatch or registered on the territory of another Member State to a tax warehouse on the territory of the State, the registered consignee or to temporary registered consignee on the territory of the State or to the persons under art. 21, para. 1, paragraphs 1 and 3;

6. released for free circulation with simultaneous placing under suspension of excise duty, by a registered consignor to tax warehouse on the territory of another Member State, the registered consignee or temporarily registered consignee or to the persons under art. 21, para. 1, items 1 and 3 in another Member State.


(2) the movement of excise goods under suspension of excise duty begins in the cases referred to in para. 1, item 1, 2 and 3 – from the time of the removal of goods from a tax warehouse, and in the cases referred to in para. 1, item 4 and 6 – from the moment of release for free circulation with simultaneous placing under suspension of excise duty.

(3) the movement of excise goods under suspension of excise duty shall end, in the cases referred to in para. 1, item 1, 2, 4 and 5, when the recipient receives the excise goods and, in the cases referred to in para. 1, item 3 – where excisable products leave the territory of the community.

Art. 73b. (1) the movement of excise goods under suspension of excise duty must be performed by a registered electronic administrative document.

(2) in the cases referred to in para. 1 the sender provides the electronic administrative document to the Customs authorities by means of the computerised system referred to in art. 4, s. 40.

(3) the Electronic administrative document shall be submitted by:

1. the authorized warehousekeeper of dispatch not earlier than 7 days before removal of the goods from a tax warehouse on the territory of the State to:

(a)) other tax warehouse on the territory of the State, or

(b)) another tax warehouse on the territory of another Member State, or

in) registered in another Member State, or

d) temporarily registered in another Member State, or

(e)) the persons under art. 21, para. 1, paragraphs 1 and 3;

2. the authorized warehousekeeper of dispatch not earlier than 7 days before removal of the goods from a tax warehouse on the territory of the country for the purpose of export to the Customs Office of exit or the third territories;

3. the authorized warehousekeeper, in which the tax warehouse gets filled goods – property of the holder of the system release for free circulation, or the registered consignor for the placing of goods under the release for free circulation with simultaneous placing under suspension of excise duty.

(4) the mandatory elements of the document referred to in paragraph 1. 3 are defined by Commission Regulation (EC) no 684/2009 of 24 July 2009 implementing Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197/24, of 29 July 2009), hereinafter referred to as "Commission Regulation (EC) no 684/2009".

(5) the Customs authorities shall check the data in the electronic administrative document of compliance with the requirements of the regulation referred to in paragraph 1. 4, as well as to the validity of properly granted and accepted collateral. In accordance of the Customs authorities shall determine the details of the document a unique administrative reference code and notify the sender immediately.

(6) upon non-compliance with the data requirements of para. 5 the Customs authorities shall notify the sender with a message through the computer system.

(7) the consignor shall provide the person carrying excisable products, paper copy of registered electronic administrative document or any other commercial document containing all the information from the electronic administrative document, which clearly indicated the unique administrative reference code.

(8) the document referred to in paragraph 1. 7 accompanies excisable products under the movement under duty-suspension arrangements and must be presented to the competent authorities whenever they so request at the time of the movement under this mode.

(9) in the movement of excise goods under suspension of excise duties to the persons under art. 21, para. 1, items 1 and 3 the goods are accompanied by a certificate and for exemption from excise duty.

Art. 73 in (1) where excise goods are intended for a tax warehouse on the territory of another Member State, for a registered consignee or for temporary registered consignee in another Member State, or for the persons under art. 21, para. 1, paragraphs 1 and 3 on the territory of another Member State, the Customs authorities shall forward the electronic administrative document without delay to the competent authorities of the Member State of destination.

(2) where excise goods are intended for a tax warehouse on the territory of the country, the Customs authorities shall forward the electronic administrative document without delay to the authorized warehousekeeper-recipient.

(3) where excise goods are dispatched from a tax warehouse on the territory of another Member State, the Customs authorities shall send the competent authorities of another Member State electronic administrative document to the authorized warehousekeeper, the registered recipient recipient or temporary registered consignee within the territory of the country.

(4) the procedure for the notification of the persons under art. 21, para. 1, paragraphs 1 and 3 shall be determined by the regulation for implementation of the law.

(5) where excise goods are intended for export, the Customs authorities shall forward the electronic administrative document to the competent authorities of the Member State where the export declaration is lodged in accordance with article 161 (5) of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code, if this Member State is different from the Republic of Bulgaria.

Art. 73. (1) the consignor may cancel the electronic administrative document before the start of the movement in accordance with art. 73 (a), para. 2.

(2) during the movement under suspension of excise duty, the consignor may, with communication via the computer system to change the place of receipt and to designate new place of receipt, which must be one of the places of receipt under art. 73 a, with the exception of the persons under art. 21, para. 1, paragraphs 1 and 3.

Art. 73 (1) Receipt of excise goods within the territory of the country is confirmed by the recipient with the filing of a notice of receipt via the computer system.


(2) the notice of receipt shall be submitted immediately and not later than 5 business days after completion of the movement. In the case of exceptional circumstances and at the request of the consignee the competent Customs Office may extend the time limit for the filing of the notice of receipt.

(3) the conditions and procedure for the filing of the notice of receipt by the persons under art. 21, para. 1, paragraphs 1 and 3 shall be determined by the regulation for implementation of the law.

Art. 73. The Customs authorities shall check the data in the notice of receipt for compliance with the requirements of Regulation (EC) no 684/2009.

Art. 73. (1) where data is in accordance with Regulation (EC) no 684/2009, in the cases under art. 73 (a), para. 1, paragraphs 1 and 4, the Customs authorities shall send a notice of receipt to the consignor, under art. 73 (a), para. 1, item 5 – to the competent authorities of the Member State of dispatch.

(2) when the data is not in accordance with Regulation (EC) no 684/2009, the Customs authorities shall notify the recipient with a message through the computer system.

(3) where the Customs authorities receive information to obtain or release for export from another Member State, they shall forward this message to the sender.

Art. 73. (1) in the cases under art. 73 (a), para. 1, item 3 the competent Customs Office shall complete message for export on the basis of the endorsement of the Office of exit referred to in article 793 (2) of Regulation (EC) No 2454/93 of the Council of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, or from the Office certifying that the excise goods have left the territory of the community.

(2) the Customs authorities shall carry out verification of the data contained in the endorsement referred to in paragraph 1. 1, and send the message to the sender or export to the competent authorities of the Member State of dispatch.

Art. 73. The electronic administrative document shall be recorded in the register ' inventory journal "in the tax period for which it is issued, respectively.

Section VIb

Procedure for the movement of excise goods, when the computer system is not working

Art. 73. (1) in exceptional circumstances, when the computer system is not working, the movement of excise goods under suspension of excise duty can begin after the permission of the competent Customs Office through the validation of a paper document, containing the data of the electronic administrative document.

(2) where a work is restored on the computer system, the consignor shall submit an electronic administrative document in accordance with art. 73 (b), para. 2.

(3) After the validation of the data the electronic administrative document replaces document under para. 1.

(4) while the data of the electronic administrative document have not been validated, the movement is considered to be the movement under suspension of excise duty, accompanied by a paper document in al. 1.

Art. 73 HP (1) the document under art. 73, para. be issued in three copies by the consignor and shall be certified by the competent Customs Office.

(2) the first copy shall be kept by the consignor, the second copy shall be kept by the competent Customs Office, and the third is accompanying the goods.

Art. 73 l. (1) during the movement under suspension of excise duty, the consignor may change the place of receipt and to designate new place of receipt after authorization by the competent Customs Office, given by the certification of a paper document in duplicate, containing the data of the message to change the place of destination.

(2) where a work is restored on the computer system, the consignor shall submit to the competent Customs Office of the electronic administrative document and a message for change at the place of destination.

(3) After the validation of the data the electronic administrative document replaces document under art. 73, para. 1 and art. 73 (l), para. 1. (4) while the data of the electronic administrative document have not been validated, the movement is considered to be the movement under suspension of excise duty, accompanied by a paper document.

Art. 73 meters (1) in the cases under art. 73 (a), para. 1, item 1, 4 and 5, when the notice of receipt could not be filed within the time limit under art. 73 e, para. 2 the recipient submitted to the competent Customs Office of a paper document containing the same data as the message for the receipt certifying that the movement is over.

(2) where the operation of the computer system be restored or after the completion of the procedures referred to in art. 73 (j), (k) and (l) 73 73, the recipient shall submit a notice of receipt by the procedure of art. 73 (e).

Art. 73. Notice of receipt referred to in art. 73 (e) or the message for export under art. 73 (h) certify that the movement of excisable goods is completed under art. 73 (a), para. 3.

Art. 73 o. (1) by Regulation (EC) no 684/2009 shall specify: 1. the structure and content of the messages that are exchanged for the purposes of art. 73B-73 (h) between the persons concerned and the competent authorities in relation to the movement of excise goods under suspension of excise duty;

2. the rules and procedures relating to the exchange of messages by item 1;

3. the structure of documents on paper, referred to in art. 73, 73 (l) and 73 m.

(2) the cases in which it is believed that the computer system is not working, shall be determined by the regulation for implementation of the law.

Art. 73 p. (1) where a notice of receipt could not be sent through the computer system, the Customs authorities shall send a copy of the document under art. 73 m, al. 1 the competent authorities of the Member State of dispatch under conditions and by an order determined by the regulation for implementation of the law.


(2) when notice of export could not be sent through the computer system, the Customs authorities shall forward a paper document containing the details of the message for export, the competent authorities of the Member State of dispatch under conditions and by an order determined by the regulation for implementation of the law.

Art. 73 b. in cases where the computer system does not work, the paper documents shall be recorded in the register ' inventory journal "for the tax period for which they are issued, received, respectively.

Section VIv

Other provisions in the movement of excise goods under suspension of excise duty

Art. 74. An authorized warehousekeeper of dispatch or an authorized warehousekeeper, in which the tax warehouse gets filled goods – property of the holder of the system release for free circulation, or the registered consignor is liable for the excise duty on imported goods sent or referred to in the accompanying administrative document or the electronic administrative document, except in the following cases:

1. in the movement of goods under art. 67, item 1 – where up to 45 days from the date of removal of the goods from the warehouse storekeeper has received the third copy of the accompanying administrative document certified by the recipient;

2. in the movement of goods under art. 67, item 2 – where up to 45 days from the date of removal of the goods from the warehouse storekeeper has received the third copy of the accompanying administrative document certified by the Customs Office of exit;

3. in the movement of goods under art. 67, item 3 – when up to 45 days from the date of admission of the goods for free circulation the third copy was obtained at the Customs Office, gave the regime;

4. in the movement of goods under art. 73 (a), para. 1, item 1, 2 and 4 – when up to 45 days from the date of removal of the goods from a tax warehouse is an authorized warehousekeeper received the notice of receipt;

5. in the movement of goods under art. 73 (a), para. 1, item 3 – when up to 45 days from the date of removal of the goods from a tax warehouse is an authorized warehousekeeper received the message for export;

6. in the movement of goods under art. 73 (a), para. 1, item 6 – when up to 45 days from the date of dispatch of the goods to another Member State the registered consignor has received the notice of receipt.

Art. 75. under art. 67, paragraph 4 and article. 73 (a), para. 1, item 5, with the exception of the persons under art. 21, para. 1, paragraphs 1 and 3 shall be required for the due excise duty of the goods referred to in the accompanying administrative document/message to receive.

Art. 75. (1) in the event of exceptional circumstances, where there is no copy 3 of the accompanying administrative document or the receipt of the communication of the message to be exported, the proof that the movement of excise goods under suspension of excise duty is over, may be presented in the form of endorsement by the competent authorities of the Member State of destination or of the Member State where the export declaration is lodged certifying that the goods have left the territory of the community.

(2) the order and the manner of acceptance of the evidence referred to in paragraph 1. 1 shall be determined by the regulation for implementation of the law.

Art. 76. When the copies of the accompanying administrative document/message of receipt be obtained after the periods referred to in art. 74, an authorized warehousekeeper of dispatch or an authorized warehousekeeper, in which the tax warehouse gets filled goods – property of the holder of the system release for free circulation, the registered consignor or adjust the amount of excise duty payable arising as a result of the application of art. 74 in the tax period in which the accompanying administrative document is received, the order and manner established by the regulation for implementation of the law. "

§ 44. In chapter four, section VI previous art. 74, 75 and 76 are hereby repealed.

§ 45. In art. 76 in, al. 7 the words "para. 1 "shall be replaced by" para. 1, 2 and 3 ' and the words ' the Member State concerned "shall be replaced by ' the Member State of dispatch".

§ 46. In art. 81, para. 2, after the words "no later than" is added before "14 days".

§ 47. In Chapter five, section I created art. 81 (a):

"Art. 81. An authorized warehousekeeper is required to provide a new guarantee not later than 14 days before the expiry of the previous security. "

§ 48. In Chapter five, section I created art. 81 (b):

"Art. 81 (b). (1) a registered consignor must provide security to the Customs authorities, to provide for the payment of excise duty, which may arise for the sent goods under suspension of excise duty.

(2) the amount of the security should be fixed so that, at any time, to cover the full amount of duty that could arise or has arisen in the application of the duty-suspension arrangements.

(3) the amount of the security referred to in paragraph 1. 1 is in the amount of 100 percent of the amount of the excise duty due to the quantity of excise goods dispatched srednomesečnoto.

(4) at the request of the security may be determined in a higher amount than that under para. 3.

(5) when you change the circumstances that are relevant for determining the amount of the security may be set new size of the collateral.

(6) the security referred to in para. 1 can be incorporated with a cash deposit or bank guarantee in accordance with customs legislation.

(7) the Collateral accepted in Bulgarian levs.

(8) No interest shall be payable on the collateral, incorporated with a cash deposit.

(9) the determination of the amount of the security shall be effected by decision of the head of the competent Customs Office on the registration of the person.

(10) change the type or amount of the security shall be effected by a decision of the authority under para. 9.


(11) the decisions referred to in paragraph 1. 9 and 10 shall be issued within the time limits referred to in art. 58 e, para. 4.

(12) the decisions referred to in paragraph 1. 9 and 10 are an integral part of the issued certificate of registration.

(13) the person shall, within 30 days of the service of the decision on para. 9 to provide new collateral, but not later than the expiry of the previous security.

(14) the previous security shall be released by decision of the head of the competent Customs Office within 30 days from the date of the provision of collateral for the new al. 13.

(15) in the case of termination of registration, the security shall be released by decision of the head of the competent Customs Office shall, after the obligation to pay excise duty is extinguished. "

§ 49. In art. 83, para. 6 the number "60" is replaced by "90".

§ 50. In art. 83 (a), para. 1 the word "received" is replaced by "shipped".

§ 51. In art. 84 Al is created. 11:

"(11) Excise tax document is issued when viewing from a tax warehouse of excise goods for each vehicle."

§ 52. In art. 85 following amendments and supplements shall be made:

1. In paragraph 8. 2:

a) in item 4, after the word "duty" put a semicolon and text for the rest is deleted;

(b)) that are created (6) and (7):

"6. the carrier and the registration number of the means of transport;

7. the address of the place of delivery. "

2. a para. 3:

"(3) where excise goods which are derived from the tax warehouse, are the property of the person-depositor in the excise tax in addition to the data document for the authorized warehousekeeper shall be completed and details of the person-depositor."

§ 53. In art. 87 following amendments and supplements shall be made:

1. In paragraph 8. 3 the words "and 57" shall be replaced by the 57 and 58 "in the" after the word "Office" a comma and the words "registration of persons" shall be replaced by "issued the certificate of registration".

2. a para. 7:

"(7) in the cases under art. 60 a, para. 4 when you pay the excise duty Excise declaration shall be filed within 14 days from the issue of excise tax document. "

§ 54. In art. 88, para. 6, after the word "persons" there shall be added "and exempt from excise duty end users".

§ 55. Art is created. 88 (b):

"Art. 88 (b). natural persons who provide for the production of ethyl alcohol (Rakia) fermented materials of grape and fruit-own production, complete reference-Declaration in a form determined by the regulation for implementation of the law, which are provided by the persons under art. 57, al. 1. "§ 56. (A) article 91 is amended as follows:

"Art. 91. (1) the production and stockpiling are prohibited in the tax warehouse of excise goods under suspension of excise duty, which are not included in the scope of the license.

(2) it is prohibited to carry out operations in a tax warehouse, which are not included in the scope of the license, with the exception of the normal operations relating to the maintenance of the sales presentation of the excise goods. "

§ 57. Art is created. 91 (b):

"Art. 91 b. unloading of excise goods received under duty-suspension arrangements by an authorized warehousekeeper shall take place in a tax warehouse, and in cases where the goods are obtained from a registered dealer or from an unregistered trader, unloading is carried out only in premises specified in the certificate or permit. "

§ 58. In art. 92 para. 3 is repealed.

§ 59. In art. 93, para. 1, after the word "species" is added "gas oil falling within CN codes 2710 19 41 and 2710 19 49 from within".

§ 60. In art. 94, para. 1 the word "marked" is replaced by "marked gas oil and".

§ 61. In chapter seven establishes the art. 100a:

"Art. 100. (1) the sale, storage and supply of tobacco products by traders who are not registered under art. 96, para. 1 or art. 100, para. 1 of the law for value added tax and do not hold a sale of tobacco products.

(2) under subsection Razrešenieto. 1 shall be issued by the head of the Customs Office in which the commercial warehouse or object under the conditions and in accordance with procedures laid down by the regulation for implementation of the law. "

§ 62. In art. para 102. 2 shall be amended as follows:

(2) includes inspections and audits of the taxable persons, as well as checks of all other persons engaged in activities involving excisable goods. "

§ 63. In art. 103 following amendments and supplements shall be made:

1. The current text becomes paragraph 1.

2. a para. 2:

"(2) the collection, provision and evaluation of evidence in the Al. 1 shall be carried out by the order of the tax-insurance procedure code. "

§ 64. Art is created. 103 (a):

"Art. 103. (1) for the purposes of the checks carried out by the Customs authorities control taxable under this law persons are obliged to use measuring devices that meet the requirements of this law, the law on measurements and of the normative acts for their application.

(2) the Minister of Finance issued a decree by which lays down specific requirements and controls carried out by the Customs authorities on the means of measurement.

(3) the data of measuring instruments under para. 1 shall be communicated electronically in the automated systems for accountability of individuals.

(4) the data referred to in para. 3 are sent to the Central Customs management in order, way and format set out by the Director of the Customs Agency.

(5) not allowed entry and removal of tax warehouses and the premises of the registered persons of excise goods which are not reported by the means of measurement. "

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

1. In paragraph 8. 1:

a) in the first sentence before the word "proceedings" is added "carrying out the checks and for";

(b) the third sentence shall be inserted): "Customs officers designated by order of the Director of the Customs Agency, have jurisdiction within the meaning of art. 7 of the tax-insurance procedure code within the territory of the country. "


2. in the Al. 4, the words "the regional Customs Directorate ' shall be replaced by" Customs Agency.

§ 66. In chapter nine, "administrative penal provisions" creates a section I "General provisions" with art. 107 – 107 (h):

"Section I

General provisions

Art. 107. The Customs authorities may seize and detain the goods – the subject of a violation under this Act, as well as the transmission, transport and other facilities used and used for the infringement, as well as goods and amounts to secure any claims in relation to the infringement committed.

Art. 107. (1) (b) until the completion of the criminal proceedings and administrativnonakazatelnoto seized and detained goods, tools and equipment shall be kept by the Customs Office.

(2) if it is impossible to store seized and detained goods, funds and equipment leaving the keeping with Protocol of the offender or other persons responsible for them.

(3) for the purposes of paragraphs 1 and 2. 2 customs authorities sealed the entity or part thereof in which goods are left to the safekeeping and the means or facilities used and used to commit the infringement.

Art. 107 in (1) Before the completion of production administrativnonakazatelnoto the Customs authorities can deal with the detainees, whose store excisable goods leads to significant costs for the customs administration, as well as their conservation is impossible or constitute a danger to life and health of people or for the environment.

(2) goods the store leads to significant costs for the customs administration, are those goods whose long-term preservation is economically unjustified or leads to costs in excess of their value. The storage of goods costs are all costs incurred by the Customs authorities in connection with the seizure and storage of the goods, including the costs of loading and unloading, transport, storage, keeping, and more.

(3) the disposal by sale or disposal and transportation of the goods referred to in para. 1 shall be made in the order determined by the Ordinance under art. 124, para. 4.

Art. 107. (1) for securing claims composed Act establishing an offence under this Act, the Customs authorities may impose the following precautionary measures:

1. the seizure of movables and claims of the debtor, including accounts in banks;

2. attachment of goods in turnover;

3. foreclosure real estate.

(2) Preventive measures shall be imposed where without them would be impossible or would impede the recovery of the claims referred to in para. 1.

(3) Precautionary measures shall be imposed in accordance with the size of the claims.

(4) Precautionary measures shall be imposed by Decree of the Chief of the Customs Office in the region of which the infringement is established.

(5) For the outstanding issues in this article shall apply the provisions of chapter twenty-fourth of the tax-insurance procedure code.

Article 107 (1) When the offender is unknown, the Act is signed by aktos″stavitelâ and from one witness and not be served. In this case, the criminal shall be issued the Decree, which takes effect from the date of issue.

(2) where the offender is known, but not found at the address indicated in the service of the Act on administrative violation, or have fled the country, or has indicated address only abroad, criminal Decree is not served. The decree is considered entered into force two months after its issue.

Art. 107. (1) Administrativnonakazvaŝiât authority lays down the forfeiture of the goods subject to violation under this Act, as well as the transmission, transport and other facilities used and used for infringement, when such a measure is provided for in this Act.

(2) where goods, money or facilities under para. 1 are missing or are estranged, is awarded their value at market price.

(3) the method and the procedure for the determination of the market value of the lost goods in favour of the State, the subject of a violation under this Act, as well as the transmission, transport and other facilities used and used for infringement shall be determined by the regulation for implementation of the law.

(4) the market price shall be determined at the time of committing the offence, and if this is not possible – at the time of its establishment.

Art. 107. (1) where goods, subject to the offence under this Act is not paid or is partially paid excise duty, including the award of their value at market price, excise duty is payable on a general basis.

(2) the withdrawal of the benefit of the goods are deemed to be placed under suspension of excise duty.

Art. 107. (1) the issue of criminal Decree, but no later than 30 days from the establishment of the Act to establish a violation under this Act, between the administrativnonakazvaŝiâ and the offender can be reached an agreement for the termination of the administrativnonakazatelnoto production, unless the Act constitutes a crime.

(2) may not be the subject of an agreement established cases of administrative violations, in which the goods covered by the offence endangers the life or health of humans or the environment or do not comply with the requirements for the quality of the products.

(3) the agreement shall be drawn up in writing and reflects the agreement of the administrativnonakazvaŝiâ authority and the offender on the following issues:


1. are you committed an act committed by the offender it was committed is guilty, constitutes a violation of the deed you contravene excise duty legislation;

2. what should be the type and the amount of the penalty;

3. take in favour of the goods – subject to the infringement and the transmission, transport and other facilities used and used to carry out the offence under this Act, or they are paid at a rate not less than 40 per cent of their market price.

(4) the agreement cannot be determined:

1. punishment of a type different from that provided for in the law for the administrative offence;

2. the amount of the fine or of the proprietary sanction, lower than the minimum rate laid down for the particular administrative breach;

3. an amount of less than 40 per cent of the market value of the subject-matter of the infringement and of the transmission, transport and other facilities used and used to commit a violation under this Act.

(5) the agreement shall be signed by the authority and administrativnonakazvaŝiâ of the offender or of his representative, explicitly authorized to reach an agreement.

(6) within 14 days of signing the agreement on the cessation of production administrativnonakazatelnoto, the Director of the customs agency or an official authorised by him shall issue a decision approved or refused to approve the agreement. Decision approving the agreement on the cessation of production, administrativnonakazatelnoto is sent to the Attorney General within 7 days of its issue.

(7) the agreement on the cessation of production administrativnonakazatelnoto be approved, subject to compliance with the requirements of the law and if the conditions laid down therein are public or State-paid claims are secured by deposit account of the Customs Office.

(8) the decision referred to in paragraph 1. 6 is not subject to appeal, with the exception of the decision approving the agreement on the cessation of production administrativnonakazatelnoto, against whom the Prosecutor may file a protest about its legality before the Court pursuant to the administrative code. In this case, the protest of the Prosecutor does not have suspensive effect.

(9) the time limits for issuing criminal Decree be suspended from the date of the opening of proceedings in protest of the public prosecutor until its completion.

(10) in the case where the agreement for the cessation of the production of administrativnonakazatelnoto be approved, or the decision is approved, be revoked by the Court, the authority shall issue a administrativnonakazvaŝiât criminal Decree on a general basis.

(11) the agreement on the cessation of production administrativnonakazatelnoto shall enter into force on the date of approval. The agreement has entered into force consequences of criminal Decree and enforceable by the order of the tax-insurance procedure code. "

§ 67. After art. 107 (h) creates a section II entitled "administrative penalties".

§ 68. Art is created. 108 (a):

"Art. 108. (1) that stores, offers for sale or trade items in warehouses or tobacco in violation of art. 100a thereof, is punishable by a fine of 15 000 LV. up to 50 000 EUR, respectively, have a proprietary sanction from 50 000 EUR up to 100 000 BGN. and takes the permission for a period of one year, and tobacco products are withdrawn in favour of the State.

(2) in the event of a repeated offence under subsection. 1 fine is of 50 000 LV. up to 100 000 BGN, and the proprietary sanction – by 100 000. up to 150 000 EUR, and takes the permission for a period of three years, and tobacco products are withdrawn in favour of the State. "

§ 69. In art. 110 following amendments and supplements shall be made:

1. In paragraph 8. 1, after the word "that" is added "don't import duty payable within the time limit under art. or 44 ".

2. in the Al. 2 the words "not filed within the time limit Excise declaration under art. 87 or ' shall be deleted.

§ 70. In art. 111 following amendments and supplements shall be made:

1. a new paragraph. 2:

"(2) a person who fails to comply with the provisions of art. 65, para. 6 are punishable by a penalty payment in the amount of 500 to 2500 pounds. "

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

3. The current paragraph. 3 it al. 4 and in her words "and 2" are replaced by "2 and 3".

§ 71. In art. 112 Al is created. 4:

"(4) in case of violation under para. 1 and 2, where a person is charged in the tax period following the period referred to in paragraph 1. 3, the proprietary sanction is 50 percent of the excise duty, but not less than $400. "

§ 72. Art is created. 114: "art. 114. (1) a person who landed at a place other than that referred to in art. 91 (b), shall be punished with the penalty payment in double the amount of excise duty payable, but not less than $2,000.

(2) in the event of a repeated offence under subsection. 1 the proprietary sanction has double the amount of non-deductible excise duties, but not less than EUR 4000. "

§ 73. In art. 117 the following modifications are made:

1. In paragraph 8. 1 numbers "300" and "3000" shall be replaced by ' 500 ' and ' 5000 ';

2. in the Al. 2 numbers "600", "6000" and "20 000 ' shall be replaced by" 1000 "," 10 000 "and" 50,000 ".

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

1. In paragraph 8. 1, after the words "the" added "art. 114 a and comma, the words "article. 123, para. 1 and 2 "shall be replaced by" art. 123, para. 1, 2 and 6 "and after the words" art. 126 "a comma and add" as well as in cases where the offender is unknown.

2. in the Al. 5 the word "Withdrawal" is replaced by "detainees, withdrawal".

3. in the Al. 6, after the words "the destruction of the" added "detained" and a comma.

4. Paragraph 7 is hereby repealed.

§ 75. Create art. 124 (a), (b) and (c) in 124 124:


"Art. 124. (1) in the cases under art. 108, 108a, 109, 114 and 115, 114, 117, 120, 121, 122,, art. 123, para. 1, 2, 4, 6 and 8, art. 123, 125 and 126 and deprives the person of the right to exercise a specific activity or activities for a period of one month.

(2) in cases of repeated violation under para. 1 the person is deprived of the right to pursue the activity or activities designated for a period of 2 to 6 months.

(3) the implementation of administrative punishment under para. 1 and 2 shall be terminated by the issuing authority is established, at the request of the offender, once it is shown by him that the fine or financial penalty has been paid in full.

Art. 124. (1) (b) in the case of imposition of administrative punishment under art. 124 (a) necessary and compulsory administrative measure of sealing the object or objects, where the infringement is established.

(2) the compulsory administrative measure under para. 1 apply with a motivated order of the head of the competent Customs office or an official authorised by him.

(3) the order is subject to the prior implementation, unless the Court directs otherwise.

(4) the order under paragraph 1. 2 subject to appeal pursuant to the administrative code.

(5) the compulsory administrative measure shall be terminated by the body which it is imposed, at the request of the administratively punished person and once demonstrated by him that the fine or financial penalty has been paid in full. The printing is done with a commitment to cooperation by the person.

Art. 124 in. (1) upon the imposition of compulsory administrative measure under art. 124 b, para. 1 shall be prohibited, and access to the object or objects of the offender, and the available products, with the exception of those which are the subject of the violation shall be removed by the person or by his authorized representative within a time limit specified by the authority, imposed a compulsory administrative measure.

(2) when the removal was associated with significant difficulties for customs authorities and/or with significant costs to the liable person, the authority that issued the measure under art. 124 b, para. 1, may order the deposit of the goods in the object or objects to the safekeeping of the liable person. The order does not apply to the goods subject to the infringement.

(3) in the case of al. 1, when the removal of goods is not made within the prescribed period, the customs authority removed them, as it has in front of the object, without an obligation to keep, on account of the person liable and not responsible for their corruption, waste or loss. "

§ 76. In art. 125 al. 4 is repealed.

§ 77. In art. 126 after the words "or an accompanying administrative document" is added "/electronic administrative document or a paper document, when the computer system is not working."

§ 78. In art. 126 a, para. 1, after the words "this Act" there shall be added "and of the normative acts for its implementation".

Additional provisions

§ 79. This law introduces provisions of Directive 2008/118/EC of 16 December 2008 concerning the General arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9/12, of 14 January 2009).

§ 80. Everywhere in the law the words "registered dealer" and "registered trader" shall be replaced respectively with "registered" and "registered consignee", the words "non-registered trader" and "non-registered trader" shall be replaced respectively with "temporary registered consignee ' and ' temporary registered consignee", and the words "registered or non-registered trader" and "registered or unregistered trader" shall be replaced respectively with "registered or provisionally registered" and "registered or provisionally registered recipient recipient".

Transitional and final provisions

§ 81. (1) the Minister of Finance issued the Ordinance under art. 103 a, para. 2 within 45 days of the entry into force of this law.

(2) within three months of the entry into force of the Ordinance referred to in para. 1 authorized warehousekeepers and registered under the Act persons shall bring their activities in accordance with the requirements of the Act and shall notify the Director of the Customs Agency, respectively Chief of the competent Customs Office.

(3) the persons referred to in para. 2 may continue their activities until the entry into force of the Act to the Director of the Customs Agency/the head of the competent Customs Office for a change in the issued license tax warehouse management/registration and/or for compliance with the requirements of the law, but not later than 6 months after the entry into force of the Ordinance referred to in para. 1. § 82. (1) the persons under art. 57 in, received the certificate of registration of a registered dealer shall submit the request for the issue of a new certificate to the Chief of the Customs Office in which the object where you receive or land excise goods within 14 days of the entry into force of this law.

(2) certificates of registration Incumbent registered trader are valid for up to 45 days from the entry into force of this law.

§ 83. The provisions of chapter IV, section VI shall apply to the movement under suspension of excise duty of accompanying administrative document from another Member State.

§ 84. The provisions of chapter IV, section VI shall apply to the movement under suspension of excise duty of accompanying administrative document which starts within the territory of the country to other Member States, which will not end electronic administrative documents from 1 April 2010. by receiving message/message for export.

§ 85. The provisions of chapter IV, sections Via and VIb are applied for each movement under suspension of excise duty with the electronic administrative document that begins or ends on the territory of the country.


§ 86. Manufacturers of energy products, which are not subject to licensing at the date of entry into force of this law, in the event that by 28 February 2010, submit an application and the documents required for issuance of a licence for the management of the tax warehouse may continue its activities in accordance with the law to the Director of the Customs Agency but not later than April 30, 2010, subject to the provisions on the obligations of authorized warehousekeepers.

§ 87. (1) the persons under art. 100a, which, at the date of entry into force of this Act hold a tobacco trading, issued pursuant to the law on tobacco and tobacco products, by 30 April 2010, the application to the Chief of the Customs Office in which the commercial warehouse or object for the issue of a new permit.

(2) to obtain a permit or refusal to issue the persons referred to in para. 1 continue to operate.

§ 88. Within three months of the entry into force of this Act the Minister of Finance issued a decree by which lays down the conditions and procedure for the submission of documents electronically.

§ 89. Where the Member State of export is other than the Member State of dispatch, the provisions of art. 73 in, al. 5, art. 73 g, para. 3 and art. 73 h, para. 2 shall apply in the event that they have created necessary conditions at Community level.

§ 90. 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 since 2008, PCs. 12, 32, 42 and 44 of 2009.) make the following changes and additions:

1. In art. 7:

(a)) in the Al. 2, the words "regional customs directorates ' shall be replaced by" customs ";

b) paragraph 3 shall be repealed;

in) in the Al. 4, second sentence, the word "customs" shall be replaced by "territorial customs control";

(d)) paragraph 6 is hereby repealed.

2. In art. 8 the words "Regional Customs Directorates ' shall be deleted.

3. In art. 11, para. 3 the words "regional customs directorates ' shall be replaced by" customs ".

4. In art. 14:

(a)) in the Al. 1:

AA) in paragraph 8, the words "article. 17, item 3 "shall be replaced by" art. 20 ";

BB) are 10 and 11:

"10. twenty percent of the collected fines and financial penalties for violating the law on excise duties and tax warehouses;

11. ten percent of the customs agency fees at border checkpoints, including charges under art. 10 of the Act on the road. ";

(b)) in the Al. 3, after the words "the year" there shall be added "and ten percent of the proceeds referred to in paragraph 1. 1. "

5. In art. 16, al. 5, the words "of the directors of the regional customs directorates ' shall be deleted.

6. In art. 84 (b), para. 1:

a) in the first sentence the word "regional" is replaced by "territorial";

(b)) the second sentence shall be deleted.

7. In art. 84 in, al. 2, item 2, the words "the Director of the regional Customs Directorate and" are deleted.

8. In art. 211 is the words "relevant regional Customs Directorate ' shall be replaced by" Customs Agency.

9. in art. 211 (h), the words "the Director of the regional Customs Directorate in whose jurisdiction is located the Customs ' shall be replaced by" the Director of the Customs Agency.

10. In art. 211 and:) in the Al. 1 the words "the regional Customs Directorate ' shall be replaced by" Customs Agency;

(b)) in the Al. 3 the words "the regional Customs Directorate ' shall be replaced by" Customs Agency;

in) in the Al. 4, the words "the regional Customs Directorate" are replaced by "the Central Customs control";

(d)) in the Al. 5, the words "the regional Customs Directorate ' shall be replaced by" Customs Agency.

11. in art. 211 (l):

a) in paragraph 1 the words "the Director of the regional Customs Directorate" is replaced by "Director of the Customs Agency;

b) in paragraph 2 the words "the regional Customs Directorate ' shall be replaced by" Customs Agency.

12. in § 1 of the supplementary provision in paragraph 25 (b) is repealed.

§ 91. In the animal health business (edu., SG. 87 of 2005; amend., SG. 30, 31, 55 and 88 from 2006, and 51/84 of 2007, issue 13, 36 and 100 from 2008, issue 27, 35 and 74 of 2009) in art. 199, para. 2 the words "the regional Customs Directorate ' shall be replaced by" customs ".

§ 92. In the law on credit institutions (official SG. 59 06; amend., 105/2006, no. 52, 59 and 109 from the 2007 No. 69 since 2008, no. 23, 24 and 44 of 2009) in art. 62, para. 6, so 6 in the text before paragraph (a), the words "the directors of the regional customs directorates ' shall be replaced by" the customs ".

§ 93. In the law on markets in financial instruments (promulgated, SG. 52 of 2007; amend., SG. 109 (2007), no. 69 since 2008, 24/93 and from 2009) in art. 35, para. 6, so 6 in the text before paragraph (a), the words "the directors of the regional customs directorates ' shall be replaced by" the customs ".

§ 94. In the law on tobacco and tobacco products (promulgated, SG. 101 of 1993; amended 19/1994, no. 110 of 1996 No. 153 of 1998 No. 113 of 1999, no. 33 and 102 of 2000, 110/2001, no. 20 of 2003 and 57/70 by 2004, issue 91 , 95, 99 and 105 by 2005, issue. 18, 30, 34, 70, 80, 108, 2006, issue. 53 and 109 from 2007, PCs. 36, 67 and 110 in 2008, PCs. 12 and 82 from 2009.) make the following changes and additions:

1. In art. Al 30. 1 shall be amended as follows:

"(1) tobacco products are sold by dealers, authorized for the sale of tobacco products issued under the conditions and pursuant to the law on excise duties and tax warehouses."

2. In art. 46, para. 1, after the words "art. 30, "added al. 2. "

3. In art. 47, para. 3 the words "the Mayor of the municipality" shall be replaced by "the head of the Customs ' and the words ' the licensed object of the trader" are replaced by "commercial warehouse or object".

4. In art. 52, para. 1, item 3 after the number "30" Al "is added. 2. "


§ 95. In the law for local taxes and fees (published, SG. 117 of 1997; amend., SG. 71, 83, 105 and 153 of 1998 No. 103 of 1999, no. 34 and 102 of 2000, 109/2001, no. 28, 45, 56 and 119 in 2002 and 84/112 since 2003, issue 6, 11, 36 70 and 106 in 2004, PCs. 87, 94, 100, 103 and 105 of 2005, St. 30, 36 and 105, 2006, issue. 55 and 110 from 2007 and PC. 70 and 105 of 2008, PCs. 12, 19 and 41 of 2009.) art. 113 and 114 are hereby repealed.

§ 96. The law shall enter into force on 1 January 2010, with the exception of § 1, § 2, paragraph 1, 3, 4 and 6, § 3 and 4, § 5, paragraphs 1 and 4, § 6, 7, 8, 10 and 11, § 13, paragraph 1, letters "b" and "c", § 15, § 16 and 20, paragraph 2, § 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 35 , 36, 37, 38, 39, 41, 42, 45, 46, 47, 50, 51, 52, 53, 54, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 78, 81, 82, 86, 87, 88, 90, 91, 92, 93, 94 and 95, which shall enter into force from the day of promulgation of the law in the Official Gazette, and § 2 , item 2 and 5, § 5, t. 3, § 20, item 1, § 34, 43, 44, 48, 77, 79, 80, 83, 84, 85 and 89, which shall enter into force from 1 April 2010.

The law was adopted by 41-Otto National Assembly on 27 November 2009, and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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