On The Control Of The Production And Circulation Of Ethyl Alcohol

Original Language Title: o kontrole výroby a oběhu lihu

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=67023&nr=150~2F2008~20Sb.&ft=txt

150/2008 Sb.



DECREE



of 23 December 2003. April 2008



on the control of the production and circulation of ethyl alcohol and the implementation of other provisions of the Act

about alcohol related



The Ministry of Finance shall determine pursuant to § 21 para. 2 Act No. 61/1997 Coll.

about alcohol and amending and supplementing Act No. 455/1991 Coll., on trades

business (Trade Act), as amended by later regulations, and act

The Czech National Council No. 587/1992 Coll. on the Excise Tax Act, as amended by

amended, (law on alcohol), as amended by Act No. 22/2000 Coll.

Act No. 354/2003 Coll. and Act No. 37/2008 Coll.:



PART THE FIRST



INTRODUCTORY PROVISIONS



§ 1



(1) this decree modifies the



and technical conditions and methods) securing the distillery and the device

a special distillery and the method of depreciation of spills and dokapů, and some

waste products,



(b) the quantities of alcohol and) measurement method of determining the quantity produced and

modified alcohol,



(c) the quantities of alcohol and discovery) method at the time of registration, and

acceptance of alcohol,



(d) inventory of alcohol detection)



e) register of ethyl alcohol,



(f)) special permit to purchase or import lihobenzinu.



(2) this Ordinance has been notified in accordance with the directive of the European

Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for

the provision of information in the field of technical standards and regulations and of rules

for information society services, as amended by Directive 98/48/EC.



PART TWO



THE TECHNICAL CONDITIONS AND THE METHOD OF SECURING THE DISTILLERY AND THE PRODUCTION EQUIPMENT

A SPECIAL DISTILLERY AND THE METHOD OF DEPRECIATION OF SPILLS AND DOKAPŮ, AND SOME

WASTE PRODUCTS



(To § 6 paragraph 1 and 6 of the law on alcohol)



§ 2



Securing the distillery production plant and a special distillery official

the seals



(1) ensuring the official seals of the production equipment (hereinafter referred to as "the seal")

is done by placing the seals on its individual parts of the Office.

The sealing is used for sealing wire or twine, metal seals and

seal pliers with pointed to die.



(2) in fruit distilleries, agricultural distilleries and production

the seals must be zajišťěny distilleries all cocks, valves,

holes, the mechanical connections and pipelines on the part of the facility where

are alcohol steam or alcohol liquid unmeasured gauges

referred to in paragraph 4 (hereinafter referred to as "the meter"). Connecting pipes from the cooler to

gauges, meters and equipment for collecting the lutrových water shall be provided

seals in all distilleries. Distilleries and special financial support when

separate the alcohol from the refining of the seals must be ensured by connecting pipes

from the cooler to the gauges and gauge. These conclusions shall be designed

that is obscured by the official marks by the law on metrology ^ 1).



(3) to ensure the production equipment shall be used single or double

conclusions.



(4) Double seal means a system of two simple conclusion when

the second seal is attached to a sheet metal cover, metal grid or network of

wire mesh covering the first conclusion.



(5) Double seal ensures production facility there, where the

simple seal did not provide sufficient security.



(6) in the chemical Distillery, where it is used in the production of circulating tank,

the seals provide all towing pipeline from the reservoir to

connections to the place into the distillation column or in the pipeline for the technical

alcohol or sewage tank.



§ 3



Spills and dokapů degradation of the growing burning, some

waste products in fruit distilleries and lutrových water



(1) in the growing, if the operator does not supply distilleries presented

dokapy measured measuring instrument for further processing, the launch is canceled

into the sump, where the znehodnocovací resource. The quantity of alcohol

contained in the znehodnocovaných úkapech and dokapech measure for the operator

the presence of a Customs Office. On the depreciation of the spills and dokapů shall be drawn up by the customs

the Office of Protocol.



(2) in fruit distilleries, where it is used in the production of the oil separator

or wax must be lonely, oil and wax conveyed to the stack

Secured Seal of a Customs Office. The contents of the stack when draining

mixed with grains, or znehodnocovacím.



(3) the Lutrové of water, if the output from the distillation equipment do not mix

with burnouts or are no longer used in an operation, it must be conducted to

secured by cesspits to perfectly mixed with sludge is then cleaned

waters or znehodnocovacím.



PART THREE



MEASURING THE AMOUNT OF ALCOHOL AND THE METHOD OF DETERMINING THE QUANTITY PRODUCED AND

A MODIFIED ETHYL ALCOHOL



(Section 7 and 9, paragraphs 1, 3 and 5 of the law on alcohol)



§ 4



The gauge



(1) to measure the quantity of non-denatured ethyl alcohol and separately

non-denatured ethyl alcohol, the use of these measuring systems and

other types of gauges, complying with the requirements of the law on Metrology "^ 1"):



and) measuring systems for continuous and dynamic measurement of quantities of alcohol

accuracy class 0.3 with automatic conversion of the measured values on the volume

ethyl alcohol at 20 ° c, which were placed on the market, an assessment of the conformity of the

under the Government Decree laying down technical requirements for

meters ^ 2)



(b) the report protečeného) measuring the amount of alcohol accuracy class 0.3 s

automatic conversion of the measured values of the volume of pure alcohol at a temperature of 20

° C which have been type-approved according to the law on metrology ^ 1)



(c)) the control gauge for measuring the volume of alcoholic with automatic collection

the samples, which have been type-approved according to the law on metrology ^ 1)

for example, the gauge type ZEHR, large, medium, and small type or gauge

Type L or type 20 KOLM OLM 4 you



d) stationary tank to measure the fusel oil, spills and measurement dokapů

in fruit cultivation, distilleries and distilleries for the measurement of spills and

dokapů when a stand-alone refining when a separate drainage of ethyl alcohol, to

ethyl alcohol synthetic measurement of technological or for measurement in cases

referred to in article 10,



e) sampling measuring gauge for measuring taps or samples of alcohol

taken from the necessary operational reasons before the registration of the meter

by letter a) to (d)).



(2) to measure the amount of ethyl alcohol denatured with continuously

measuring systems are used, and gauge types intended for liquids other than

water, complying with the requirements of the law on metrology ^ 1). In other cases, the

measurement of denatured alcohol are used for additional gauge that meets the

the requirements of the law on metrology ^ 1).



§ 5



Conditions of location, seizure and use of measuring instruments



(1) to measure the amount of alcohol you can perform only measuring instruments complying with

the requirements of the law on metrology ^ 1), which are ensured by the seals of the customs

the Office.



(2) the measuring instrument during the production of ethyl alcohol shall be permanently associated with the cooler and the

placed so that it is accessible from all sides, and from the

distillation equipment away so as to avoid evaporation of alcohol.

A measuring instrument shall be located and installed so that it is possible to make

Enter the unit of measure in a manner appropriate to the capacity of the test

device.



(3) the meter shall be installed and used in accordance with the conditions

the manufacturer and the conditions laid down in the approval document under the law on

Metrology ^ 1) or Government Regulation laying down requirements for the

meters ^ 2).



(4) the gauge ensures the seals in the manner specified in § 2 paragraph 1. 1.

The seals are always the cover of the meter, if the individual parts of the measuring instrument

do not have the same housing appropriate to attach the end, ensures

the seals every part separately. The gauge must be ensured

the seals so that without breaking the conclusions could not be a gauge or its

part of the disconnect of the production equipment, tamper with the measuring instrument,

affect the correct operation of the measuring instrument or its parts, modify data

recorded by the meter or make the samples taken by the meter.



(5) for the production of alcohol is necessary to ensure that the correct operation of the measuring instrument

referred to in article 4 has not been affected by the crossing of the highest permissible temperature

specified by the manufacturer for the type of gauge. When it detects that the temperature

has exceeded the temperature range specified by the gauge, the gauge

excluded from use and before continuing to use must be authorized by

the law on metrology ^ 1).



§ 6



Review and modify the gauge



(1) before the start of manufacture or modification of alcohol Customs Office checks whether

It is on the gauge and its parts of the full number of intact, and a conclusion on whether

the location of the meter and the validity of the verification of the measuring instrument or the conformity of the

matches the conditions under section 5, and checks and records the status counters.



(2) the Customs Office according to the type of gauge done before,

during and after production ceases all operations needed for proper

determine the amount of alcohol produced or modified, the regular inspection of

the gauge and check that the temperature of the flowing alcohol does not exceed

the temperature range specified by the gauge.



§ 7



Weight unit of measure for the test gauge



(1) the Customs Office performs a measurement made on the test systems and types of measuring instruments

referred to in section 4, paragraph 4. 1 (b). a) to (c)) and paragraph (2) at any time in the case of

doubts about the proper functioning of the Customs Office of the gauge.



(2) the weight measurement test compares the quantity of alcohol meters


calculated volumetric concentration and the volume of ethyl alcohol measured meter and

the temperature of the flow meter with a quantity of alcohol alcohol calculated from

volume concentration of alcohol and weight recorded on Libra, for which

subject to the conditions laid down in § 14 para. 3 and 4 except for their hard

incorporation. During this test the Office uses the quantity of alcohol

corresponding to the flow meters, but at least 160 liters of ethyl alcohol.



(3) the data collected in accordance with paragraph 2, the calculated error (deviation)

as a percentage of the gauge (u), according to the following formula:

u = (Vh-Vo)/Vh. 100,



where



Vo is the amount of alcohol in the units of measurement identified by volume of ethyl alcohol

the measured meter



VH is the amount of alcohol found in the units of measurement by weight

ethyl alcohol.



(4) for the purposes of weighing unit tests are for each gauge

established the largest allowable errors (deviation) as follows:



and) in the case of measuring systems and measurement reports referred to in section 4, paragraph 4. 1

(a). a) and b) to +-0.4% including,



(b)) in the case of measuring instruments referred to in section 4, paragraph 4. 1 (b). c) to + 0.6%-

including.



(5) the unit test does not replace the verification of the Weight set out according to the

the law on metrology ^ 1).



§ 8



Repair and maintenance of measuring instruments



(1) the repair or replacement of parts of the measuring instruments referred to in article 4 are

authorised to carry out only those registered for this activity according to

the law on metrology ^ 1). After every repair or replacement of some parts of the

the gauge, the gauge must be initially verified again without delay.



(2) routine maintenance, which is established by the manufacturer of the gauge, may be

measuring instruments referred to in paragraph 4, carried out by the operator of a distillery or

a special distillery only in the presence of the Customs Office.



§ 9



Method of detecting temperature of alcohol



(1) the temperature is measured automatically and continuously in the context of measuring instruments referred to

in section 4, paragraph 4. 1 (b). a) to (c)) and its actual value must be

automatically and continuously used to calculate the produced quantity of alcohol.



(2) in the distilleries with daily capacity of production lower than 100 000 litres of ethyl alcohol,

that used to measure alcohol measuring instrument referred to in section 4, paragraph 4. 1 (b). (c)),

may, in justified cases, the Customs Directorate enable discovery

temperature of alcohol flowing through the meter at time intervals set by the

the Customs Office in the wake of the operating conditions of the distillery. The temperature is

detects a temperature sensor-a thermometer which meets the requirements of the law on

Metrology ^ 1) located in the sump for the alcoholmeter, or supply pipe

immediately upstream of the meter. This fact the Customs Directorate in the

permit to operate a tax warehouse under the law on consumer

taxes ^ 3).



(3) at the same time writing detected temperature values are recorded and the volume of

alcohol flow meter.



(4) in the distilleries that use gauge production referred to in paragraph 4 of the

paragraph. 1 (b). (c)), the temperature of alcohol flowing through the meter in accordance with § 7

paragraph. 1 (b). (c)) of the law on alcohol means the temperature of 20 ° c.



§ 10



The measurement of alcohol when the gauge malfunction



When you complete the gauge malfunction referred to in section 4, paragraph 4. 1 (b). a) to (c)) or in

other appropriate cases, when it is necessary to exclude from the gauge

use, if it is not available for replacement gauge, measuring alcohol

It's the way referred to in section 4, paragraph 4. 1 (b). (d)), but no longer than for a period of 30

days from the date of disposal of the gauge from the application.



§ 11



The method of determining the quantity produced and edited alcohol



(1) when using the meter referred to in section 4, paragraph 4. 1 (b). a) to (c)), and

paragraph 2, the quantities produced or modified alcohol checks

manner consistent with the type of measuring instrument or measuring system

laid down by the manufacturer of the instrument.



(2) the measurement of the produced or modified alcohol meter referred to in § 4

paragraph. 1 (b). (d)), the quantities produced or modified alcohol checks

in the same way as when you query the inventory referred to in the fifth.



(3) the meter when measuring samples taken pursuant to section 4, paragraph 4. 1 (b). (e))

quantity of alcohol taken during the reporting period is calculated from the

the measured volume of ethyl alcohol and alcohol, according to record volumetric concentration

the distillery on the analysis of the samples.



(4) in the event that the gauge was wrongly disconnected or from technical

reasons decommissioned without replacement of measurement has been ensured pursuant to §

10, or was targeted to the correct operation of the measuring instrument, the Customs Office of

the quantity of alcohol, according to the average daily performance calculation

the distillation apparatus, and the average volumetric concentration of alcohol achieved

in the current or previous billing period when processing the same

raw materials. In this case, it's always the highest volume concentration.

If it is not possible to establish the following volume concentration, the

volume concentration reported in a similar distillery when processing

the same raw material.



(5) the identified the quantity of alcohol shall be drawn up by the Customs Office production

sheet. The quantity of alcohol shall be rounded to whole litres, pursuant to section 33. In

the production quantity of alcohol distilleries are contained in samples of

collection containers, a gauge recorded in the scratch register containing information on the

the quantity of alcohol of the collection containers of the gauge and the amount of alcohol

destroyed by the Customs Office.



(6) if the denaturing of alcohol carried out continuously, must be

measurement of the produced alcohol and ethyl alcohol intended for the denaturing is carried out separately,

where appropriate, the production facilities must be adapted in order to

reliably determine the quantity of alcohol and the quantity of alcohol intended for

implementation of denaturing the continuous way.



§ 12



The deadline for the produced quantity detection of ethyl alcohol



(1) the customs authority detects the amount of alcohol produced under operating

the conditions of the distillery, but at least once every two months.



(2) the customs authority determines the amount of alcohol produced after their seasonal

production of ethyl alcohol, to ethyl alcohol production is interrupted for a period longer than ten days, when

disposal of the gauge from the use, after completion of the measurement of alcohol in a manner pursuant to §

10 and in the event of unforeseen disruptions in the operation.



section 13 of the



The method and implementation of continuous period of denaturation



(1) the customs authority verifies the progress carried out continuous denaturation at any time

in the course of it, but at least once every three days. In the case that

mixing device for the implementation of a continuous flow of alcohol denaturation of allows you to

without the addition of denaturant, continuous denaturing perform

only in the presence of an authorised employee of the Customs Office.



(2) the Customs Office performs before, during, and after their

continuous denaturation of all operations necessary to verify the correct

during continuous denaturation and particulars on record according to the law

about alcohol ^ 4).



(3) a Record made by a continuous operator is denaturing distillery

or a special distillery must draw up immediately after its

their. In the case of the implementation of the continuous denaturing lasting

continuously for more than twenty-four hours, is the operator of a distillery or

a special distillery must draw up a record of the carried out continuous

denaturing every twenty four hours and then immediately

their.



PART FOUR



DETERMINING THE QUANTITY OF ALCOHOL AND HOW TO REGISTER WHEN PICKING AND ACCEPTANCE

ETHYL ALCOHOL



(Section 12, paragraph 3, of the law on alcohol)



§ 14



The quantity of alcohol at the time of discovery and acceptance



(1) the quantities of alcohol at the time of or acceptance of alcohol shall be determined from the

its weight and the volumetric concentration or of its volume, temperature and

volumetric concentration. To determine the amount of alcohol shall be used measuring

systems and the report referred to in section 4, paragraph 4. 1 (b). and a) and b) the relevant class

accuracy, meeting the requirements of the law on metrology ^ 1) and proceed

manner consistent with the type of measuring instrument or measuring system

or report meters laid down by the manufacturer of the instrument.



(2) the quantity of alcohol shall be determined in each package separately. The shipment of alcohol in

vats or other containers transported on a single road transport

When the resource is filled with alcohol from one storage tank shall be deemed

delivery in one package.



(3) the mass of the alcohol is detected on the scales, which meet the requirements of the Act

about metrology ^ 1). The weight should be firmly incorporated in the appropriate place and in a

horizontal position and before each weighing must be set zero position

markers. The burden of proof (such as a barrel, rail tanker, Petro-chemical)

is placed on the scale, so that the weight was spread out all over the bridge of the instrument.

The measured mass of the alcohol is not correct for air buoyancy.



(4) for each of the barrels and containers containing less than 200 liters with

sets the weight in tenths of kilograms, for railway

tanks and trucks to tens of kilograms and weight at

individual packaging not rounded.



(5) the volume of alcohol is detected in the volume measuring instruments which meet the requirements

the law on metrology ^ 1). The volume is to be determined for each of the barrels and

smaller packaging in tenths of a litre, for rail tankers and

road tankers on dozens of litres in each package separately.



(6) by volume of ethyl alcohol is determined by appropriate methods

laid down in an implementing regulation of the Ministry of agriculture ^ 5)

the law on alcohol.



(7) when measuring the denatured alcohol measuring instruments referred to in section 4, paragraph 4. 2, the


the provisions of paragraphs 1 to 6 shall apply mutatis mutandis.



§ 15



Packing slip issuance and registration at the time of alcohol



(1) packing slip containing the following information:



and the identification number of the packing slip),



(b) the business name, registered office) and the tax identification number for the vendor, if the

the supplier is a legal person, the name and surname, or business

the company, place of residence and tax identification number for the vendor,

If the contractor is a natural person,



(c)), the seat of the business name and tax identification number of the recipient, if the

the recipient is a legal person, the name and surname or business name,

place of residence and tax identification number of the recipient, if the

the beneficiary is a natural person,



(d) the address of the place of departure)



(e) the address of the place of destination)



(f)) kind of alcohol; in the case of oddly denatured alcohol type and quantity

the denaturation of the resource



(g) the quantity of alcohol)



(h) the quantity of alcohol in) units of measurement,



volume concentration of alcohol I),



j) in the case of oddly denatured alcohol data used to determine the

the actual quantity of alcohol in the units of measurement in accordance with

the methods used determine the amount of alcohol,



to date, pick)



l) signature of the supplier.



(2) the delivery note shall be drawn up in at least two copies, of which

at least one shall accompany the consignment, and one remains in the records of the supplier.



(3) instead of a packing slip can be used by any other document which

contains the information referred to in paragraph 1.



(4) the quantity of alcohol in the units of measurement in the packing slip indicates for

the individual packages to two decimal places and rounding is done up in

the final sum of the whole consignment pursuant to section 33.



section 16 of the



The take-over certificate issuance and registration of alcohol when taking delivery of the



(1) the taking-over certificate containing the following information:



and the take-over certificate registration number),



(b) the registration number of the delivery note) or registration number and the name of the

the document, if it is a different document than the packing slip, and the date of its

exposure,



(c)), the seat of the business name and tax identification number for the vendor, if the

the supplier is a legal person, the name and surname, or business

the company, place of residence and tax identification number for the vendor,

If the contractor is a natural person,



(d)) business name, address and tax identification number of the recipient, if the

the recipient is a legal person, the name and surname or business name,

place of residence and tax identification number of the recipient, if the

the beneficiary is a natural person,



(e) the address of the place of acceptance),



(f)) kind of alcohol,



g) amount received alcohol in units of measurement,



volume concentration of alcohol in),



I) in the event an oddly denatured alcohol data used to determine the

the actual quantity received ethyl alcohol in units of measurement according to the used

method of detecting amount of ethyl alcohol,



j) the quantification of the difference in the quantity actually taken as opposed to the quantity of alcohol

alcohol specified in the delivery note stating the pumping loss standards,



k) the quantification of the losses exceeded the norm,



(l) the date of receipt),



m) signature of the consignee.



(2) the taking-over certificate shall be drawn up in at least two copies, of which

at least one is passed to the vendor, and one remains in the records

of the recipient. If the recipient does not send the supplier of the taking-over certificate within five days

from the date of receipt of alcohol, alcohol purchased in quantities of records referred to in

the packing slip.



(3) instead of the taking-over certificate can be applied to any other document,

that contains the information referred to in paragraph 1.



(4) in the case of receipt of alcohol outside the territory of the United States can tax for

the acceptance sheet treat the accompanying document for the transport of selected products

in the regime of conditional exemption from tax under the law on consumer

taxes ^ 6).



(5) if the consignee or other beneficiary, the designated person is present

the pick of alcohol at the supplier, can seize alcohol confirm on delivery

the worksheet. In this case the taking-over certificate and the vendor and does not expose the

the recipient keeps track of the amount of alcohol listed on the packing slip.



(6) the Loss and surpluses identified in the acceptance of alcohol are recorded in a manner

referred to in section 22.



PART FIVE



STOCKS DISCOVERY OF ETHYL ALCOHOL



(Article 15, paragraph 1, of the law on alcohol)



§ 17



Stocks discovery method



(1) Undenatured ethyl alcohol Stocks are determined by methods that will ensure

reliable detection of the quantity of alcohol contained in the units of measurement in

stocks of raw materials, semi-finished and finished products.



(2) stocks are determined at each storage tank, the transport container or

other packaging separately and calculated the amount of alcohol is quoted to two decimal

space. Rounding is done under section 33 in the final sum

of the total inventory.



(3) in determining the amount of alcohol contained in the inventory of raw materials,

semi-finished and finished products in consumer packs of

stated values of the concentration of ethyl alcohol and volume or weight of the product on the

consumer packaging. If it is not on the immediate packaging of the concentration

of alcohol in the product listed, is based on the content of ethyl alcohol

the established process.



(4) the Customs Office conducts surveys of the actual volumetric concentration of ethyl alcohol in the

products in consumer packs at random. In the event that the actual

the amount of alcohol in a randomly selected products is lower by more than 5%

than the amount calculated from the concentrations of ethyl alcohol as referred to

pre-packaged or concentration specified in the technological

the procedure is used in the calculation of inventory value actually determined

determined as the arithmetic mean concentration set out in at least three

samples of the product. According to this actually observed value is adjusted also

evidence of income, stock and release of ethyl alcohol for processors who

shall keep a record referred to in section 27.



(5) the stocks of denatured alcohol are determined by methods that will ensure

reliable detection of the quantity of alcohol in measuring or in specified

units in the manner specified in § 18 para. 6 and 7.



section 18



The discovery of the volume



(1) when determining the volume of inventory according to a calibrated scale

tank (hereinafter referred to as "the Cup") is the lower level of the meniscus. When

the discovery of the volume of the unit, read the highest wet place.



(2) if the reservoir volume below zero nevypustitelný

the volume level indicator will be detected by the level indicator of the volume of below zero.

The volume level indicator under the zero point must be indicated in the minutes of the calibration

tanks and visibly marked on the front of the tank.



(3) in determining the volume measured at the same temperature at which the volume of the

detected in the selected sample. For tanks from steel for this

the temperature on the thermal correction is performed by volume expansion steel ^ 7).



(4) in the case of tanks whose contents can be mixed is established according to the volume of the

paragraph 1 after mixing and stabilization levels. At the same time a sample

the inventory, which is immediately after collection measure its temperature.



(5) the tanks whose contents cannot be mixed is established according to the volume of the

paragraph 1 shall be taken at the same time and in the same amount of samples from different

layers of control as taps and tanks shall be measured immediately after collection

their temperature. The temperature at which the volume of stocks has been discovered, is calculated

as the arithmetic mean of the values for individual samples. In the case of

for technical or other reasons, you cannot remove the control samples

drain cocks, take the average sample of standardised

sampling equipment from all layers.



(6) in the case of discovery volume of inventory in a manner other than specified in the

paragraphs 1 to 5, the gauge must be used only to meet the

the requirements of the law on metrology ^ 1) and are listed in the Customs Directorate

a special permit or an authorization to operate a tax warehouse by

the law on excise duties ^ 8).



(7) in determining the volume of the measuring instruments referred to in paragraph 6 shall apply

the procedure appropriate for your type of gauge.



§ 19



The discovery of the weight and the volumetric concentration



(1) the mass is determined pursuant to § 14 para. 3 and 4.



(2) volume concentration is determined in samples taken under section 18

paragraph. 4 and 5 with a hydrometer which meets the requirements of the law on metrology ^ 1).

If you cannot determine the volume concentration of alcohol with a hydrometer, checking for

the value of the pyknometrickou method, or other laboratory methods

for a specific kind of sample in the laboratory of the manufacturer or of the manufacturer, or

the Customs Office shall carry out its own analysis.



(3) when sampling from different layers according to § 18 para. 5, vol.

the concentration is calculated as the arithmetic average of the values for each

samples.



section 20



Sampling for the detection of solid concentration of the laboratory methods



(1) If according to the volumetric concentration of ethyl alcohol in samples taken pursuant to §

18 paragraph 1. 4 and 5 figure with a hydrometer, the Customs Office shall prepare for the laboratory

the analysis of the sample taken from each of three of the same samples in hermetically

sealed containers. The Office of the samples in the presence of the manufacturer or

processors and packaging marks of alcohol shall ensure the sealed. From the following

prepared samples of two samples of the competent Customs Office shall receive, from that

one for laboratory analysis, the second to the control store. The third

a sample of the remains to the inspection entity to whom the store has been removed.



(2) the samples taken to the control store shall be kept for nine months


from the date of their removal. If permitted by the nature of the samples, returns

After this period the samples back to the entity to whom have been removed.



(3) for the detection of the actual volumetric concentration of ethyl alcohol in products in

pre-packaged pursuant to § 17 para. 4 removes the Customs Office of

stocks at least three samples of the product in the consumer

package.



(4) the sampling provided for in paragraphs 1 and 3, the Office draws up a protocol.



PART SIX



EVIDENCE OF ALCOHOL



(Article 15, paragraph 2, of the law on alcohol)



section 21



A record of the receipt and release of ethyl alcohol



(1) a record of the receipt and issue of alcohol, including amount of alcohol contained in the

raw materials, intermediate products and finished products (hereinafter referred to as "record")

legal and natural persons in paper or electronic form with

output options in paper form. The record contains a portion of the income and

part of the expense that must contain the following information:



and the date of registration),



(b) the designation of the document), on the basis of which the registration receipt or issue

is executed, the



(c)) kind of adopted or issued by the alcohol,



(d) the quantity received or issued) ethyl alcohol in units of measurement,



e) other revenue or other release of ethyl alcohol.



(2) a separate record shall be kept in every establishment where alcohol is produced,

edited, stored or physically processed. Distilleries and

Special distilleries, where it is stored and ethyl alcohol denatured with leads

a separate record of the ethyl alcohol and denatured ethyl alcohol nedenaturovaném.



(3) a record of a synthetic alcohol leads separately from the record of kvasném

ethyl alcohol.



(4) if the legal or natural person at the same time non-denatured

I strangely methylated spirits, leads under section 24 to 29 a separate record of the

alcohol nedenaturovaném and oddly denatured ethyl alcohol.



(5) if the legal or natural person at the same time several

the activities, for which it shall maintain a record under section 24 to 29, leads a separate

the record for each activity.



(6) a separate record leads the contractor when processing alcohol for

of the customer. In the revenue section of the record records the contractor the amount of ethyl alcohol

received from the customer, in the issue section keeps track of the amount of alcohol in the

finished products are passed to the customer.



section 22



Receipt and picking part of record when the purchase and sale of alcohol



(1) when purchasing alcohol is registered in the income section of the record



and the amount of alcohol) packing slip under section 15, if the loss does not exceed the

in the transportation standard losses set by an implementing regulation

The Ministry of agriculture ^ 9) to the law on alcohol,



(b) the actual amount of alcohol based) take-over certificate referred to in section 16,

If the losses exceed the standard transport losses, or if acceptance

detected the excess,



(c) according to the quantity of import of ethyl alcohol) Declaration ^ 10) confirmed

the customs authority.



(2) when purchasing alcohol is registered in the issue section of the record referred to in

the take-over certificate loss of alcohol during transport, if not exceeded, the

Standard loss.



(3) upon the sale of alcohol shall be recorded in the revenue section of the record



and the loss of alcohol during transport) according to the taking-over certificate, if there is

occurrence of loss,



(b) the loss of alcohol during transport) according to the taking-over certificate, unless

occurrence of loss,



(c) the quantity of alcohol) according to the packing slip, if there has been a loss of the whole consignment.



(4) upon the sale of alcohol shall be recorded in the issue section of the record



and the quantity of alcohol) packing slip regardless of the amount of the

losses during transport,



(b) the quantities of alcohol in a sampling) worksheet, if the reception for

recipient of the detected the excess.



(5) in the revenue section of the record as the other income and in the issue section

the record as the other issue with the records of alcohol circulation between premises of the same

body and unforeseen and irregular income and the release of ethyl alcohol. It comes

in particular, for donations, samples or returned by the public authorities, the goods

returned by the buyer or the recipient, shortages, damages and losses, for which the

established the obligation to declare and pay excise taxes according to the law on

excise tax reduction) ^ 11 issue part of the record under § 17 para.

4, ethyl alcohol used in the examination of the activity gauges, etc.



Article 23 of the



Record keeping in special cases



(1) the administration of State material reserves shall maintain a record in the scope of

non-denatured ethyl alcohol for other processors in section 27.



(2) the Distributors of drugs ^ 12) (hereinafter referred to as the "distributor") shall keep a record about alcohol

denatured by the addition of a medical with the smallest petrol 10 l medical

petrol to 1 m3 of ethanol (hereinafter referred to as "lihobenzin") to the extent provided

for other processors oddly denatured alcohol in section 29.



(3) the provisions of § 21 para. 1 shall not apply to the award, lihobenzin

sold and consumed in pharmacies or health-care facilities.



(4) the Pharmacy and medical equipment exhibit reception and release

lihobenzinu according to separate records of receipt, release and consumption in

kilograms or litres of lihobenzinu. In these records must distinguish

lihobenzin with different concentrations of ethanol. A record under section 29, the

It does not require and registration shall be submitted to the Customs Office on request.



section 24



Keeping a record in distilleries, with the exception of the production down, and

Special distilleries



(1) in the revenue section of the record shall be recorded



and initial supply of alcohol),



(b) the quantity of alcohol), made pursuant to section 11 (1) 5,



(c) the quantity of alcohol) registered in accordance with section 22 paragraph 1. 1, 3 and 5,



(d) other receipts of alcohol based) proof of income.



(2) in the issue section of the record shall be recorded



and the amount of alcohol) registered in accordance with section 22 paragraph 1. 2, 4 and 5,



(b)) other editions of alcohol based on the document on the issue.



§ 25



Keeping a record in growing distilleries



(1) in the revenue section of the record shall be recorded the quantity of alcohol in accordance with § 11 para.

5.



(2) in the issue section of the record shall be recorded



and the quantity of alcohol contained in the) spirits produced for growers, according to

registration set out in section 4, paragraph 4. 9 of the law on alcohol,



(b) the quantity of alcohol in the úkapech) and dokapech impaired according to § 3 (2). 1,



(c) other editions).



(3) writing in the issue section of the record referred to in paragraph 2 (a). and)

performs regularly on the last day of the calendar month.



section 26



Record keeping for the producers of spirits



(1) in the revenue section of the record shall be recorded



and initial supply of alcohol),



(b) the quantity of alcohol) registered in accordance with section 22 paragraph 1. 1, 3 and 5,



(c) the quantity of alcohol contained in) the purchased raw materials and preparations

including the amount of alcohol contained in the wine intended for the manufacture of spirituous beverages and

other alcoholic beverages



(d) other receipts of alcohol based) proof of income.



(2) in the issue section of the record shall be recorded



and the quantity of alcohol contained in the) removed from storage of finished products,

preparations and ingredients, including the amount of alcohol contained in the wine

originally intended for the production of spirit drinks and other alcoholic beverages,



(b) the quantity of alcohol) registered in accordance with section 22 paragraph 1. 2, 4 and 5,



(c) the quantity of alcohol contained in) the finished products issued by the Commissioner

on the basis of a Commission contract ^ 13),



(d) other editions of alcohol based) document on the issue.



(3) the quantities of alcohol in accordance with paragraph 2 (a). and either continuously)

based on the evidence of his pick, or collectively, the longest to

the last day of the calendar month, based on the registers kept under section

32.



section 27 of the



Keeping a record of non-denatured ethyl alcohol other processors with

the exception of vinegar



(1) in the revenue section of the record shall be recorded



and initial supply of alcohol),



(b) the quantity of alcohol) registered in accordance with section 22 paragraph 1. 1, 3 and 5,



(c) the quantity of alcohol contained in) the purchased raw materials and intermediate products,



(d) other receipts of alcohol based) proof of income.



(2) in the issue section of the record shall be recorded



and the amount of alcohol) registered in accordance with section 22 paragraph 1. 2, 4 and 5,



(b) the quantity of alcohol contained in the) removed from storage of finished products,



(c) the quantity of alcohol consumed) in the manufacture of products which the alcohol

do not include,



(d) other editions of alcohol based) document on the issue.



(3) the quantities of alcohol in accordance with paragraph 2 (a). (b)) shall be recorded either on the fly

on the basis of the document of the pick, or collectively, the longest on the last

day of the calendar month based on registers kept under section 32. The amount of

ethyl alcohol in accordance with paragraph 2 (a). (c)) is recorded once a month on the basis of

registers kept under section 32.



section 28



Keeping a record in octárnách



(1) in the revenue section of the record shall be recorded



and the amount of alcohol) registered in accordance with section 22 paragraph 1. 1,



(b) the quantity of alcohol in the other) income of alcohol according to the proof of income.



(2) in the issue section of the record shall be recorded



and the amount of alcohol) registered in accordance with section 22 paragraph 1. 2,



(b) the quantity of alcohol) used to be denatured in accordance with the record of the denaturing ^ 14).



section 29



A record for other processors oddly denatured alcohol



(1) in the revenue section of the record shall be recorded



and initial supply of alcohol),



(b) the quantity of alcohol) registered in accordance with section 22 paragraph 1. 1, 3 and 5,



(c) the quantity of alcohol contained in) the purchased raw materials and intermediate products,



(d) other receipts of alcohol based) proof of income.



(2) in the issue section of the record shall be recorded



and the amount of alcohol) registered in accordance with section 22 paragraph 1. 2, 4 and 5,



(b) the quantity of alcohol contained in the) removed from storage of finished products,



(c) the quantity of alcohol consumed) in the manufacture of products which the alcohol

do not include,



(d) other editions of alcohol based) document on the issue.



(3) the quantities of alcohol in accordance with paragraph 2 (a). (b)) shall be recorded continuously on


the basis of the document of the pick. The quantity of alcohol in accordance with paragraph 2 (a). (c))

is recorded once a month on the basis of the registers kept under section 32.



(4) the processor is oddly denatured alcohol, with the exception of the manufacturer of the mixture

with mineral oil intended for the propulsion engines or for the production of heat,

or the production of ethyltercbutyletheru, which estimated the collection and

alcohol consumption strange denatured in the period of one calendar

year shall not exceed 1000 litres of alcohol, including alcohol, may register a strangely

denatured in litres or kilograms. In this case, it shows

processor oddly denatured alcohol intake and release of the strange

denatured alcohol according to separate records of receipt, release and consumption

in the specified units.



section 30



The closing of the record, or a separate registration receipt, release and consumption



(1) the records kept under sections 24 to 29 shall be concluded between legal and natural persons

in the following time limits:



and the industrial distilleries, special) distilleries conducting refining of ethyl alcohol

or refining spirits and the administration of State material reserves

30 of each year. September,



(b) the agricultural distilleries and fruit) annually on the date of their seasonal

production, continuous production of 30 of each year. September,



c) distilleries date of termination of seasonal production, but no later than

the date of termination of the term ^ 15),



d) distilleries and a special distillery other than letters) to c), producers

spirits and other alcohol, including processors, vinegar annually to 31.

December,



e) industrial distillery or zemědělský lihovar, if at the same time

manufacturer of spirits, vinegar or alcohol, is separately

records the date of termination of the seasonal production of ethyl alcohol, continuous

the production of ethyl alcohol annually, by 30 April 1999. September,



f) fruit Distillery, which is also the manufacturer of spirits, vinegar or

processor of ethyl alcohol, is separately held every year on the day records

31 December. With the agreement of the Customs Office may enter into these records and

the ending of the seasonal production of ethyl alcohol, or continuous production of ethyl alcohol

each year, by 30 April 1999. September.



(2) the termination of the activities of records or evidence to conclude

the news of their closure could be submitted within the time limit laid down in section 31

paragraph. 4.



(3) when entering into the record, and the issue of alcohol intake recapitulates and finds

the registered stock of alcohol in units of measurement. If the evidence for

the processor's oddly denatured alcohol in accordance with § 29 para. 4 held in

litres or kilograms, is a registered store alcohol funny

denatured at these units established.



(4) on the date of the closing of the record makes the manufacturer or processor of ethyl alcohol

a physical inventory of stocks of ethyl alcohol, raw materials, semi-finished and finished products,

which detects the actual supply of alcohol in units of measurement. If

registration with the processor's oddly denatured alcohol in accordance with § 29 para. 4

conducted in litres or in kilograms, is the actual store alcohol funny

denatured at these units established.



(5) the Customs Office may, within the framework of fiscal control to close the record or

register at any time, regardless of the periods specified in paragraph 1. At the date of

the conclusion of the record or records of actual stocks of alcohol detection

the Customs Office.



(6) the actual supply of alcohol established under paragraph 4 or 5 shall form

initial supply of ethyl alcohol in the revenue section of the record or register for

the following period.



section 31



The closing of the record, or a separate registration receipt, release and consumption in

special cases



(1) if the legal or natural person more separate records or

records, each record or register separately.



(2) in cases where the record is kept in the units of measurement, processes

legal or natural person a written report on the conclusion of the record, which

must contain the



a) recapitulation of the receipt and issue of quantifying

registered stocks of ethyl alcohol,



(b)) the result of the physical inventory, quantifying the actual stocks of ethyl alcohol,



(c) the basis for calculation of standard) losses of alcohol including the calculation of standard

losses of alcohol, broken down by type of loss standards under special laws

regulations ^ 16), and the total quantity of alcohol recorded in the revenue section

the record pursuant to section 22(2). 3 (b). (b)).



(3) in cases in which it is registered in other than measuring

units, processes the legal or natural person a written report on

the conclusion of the evidence, which must contain the



and) recap of receipt and issue part of the register with the quantification of the

registered stocks of ethyl alcohol,



(b)) the result of the physical inventory, quantifying the actual stocks of ethyl alcohol.



(4) the bodies referred to in section 30 paragraph 2. 1 shall be presented at the Office of a report on the

the conclusion of the record or records within 30 days from the date on which the record should be

or registration closed. When their activities according to § 30 para. 2

entities shall submit this report to the date of the filing of the tax return in

with regard to the emergence of the obligation to declare and pay excise taxes

According to the law on excise duties ^ 11).



(5) the body that results in multiple separate records or registers,

shall submit a comprehensive report in accordance with paragraphs 2 and 3, which shall include details of the

each separate records or registers.



§ 32



The leadership of the other evidence



For the purposes of recording the amount of alcohol in the issue section of the record or

the evidence referred to in section 27 para. 2 (a). (c)), and section 29 para. 2 (a). (c))

processors supporting the registration of ethyl alcohol, which will clear the quantity of alcohol

consumed in the production of products that do not contain alcohol. If the lead

producers of spirits and alcohol also processors supporting evidence of the amount of

ethyl alcohol in accordance with § 26 para. 2 (a). a) and (d)), section 27 para. 2 (a). (b)), and (d)) and §

29 para. 2 (a). (b)), and (d)), the relevant entries made in the issue section

records or registers to perform collectively, according to this evidence, not more than

However, on the last day of the calendar month.



§ 33



Rounding



When rounding of the calculated and accounted for the amount of alcohol in measuring

the value of units in 0.5 litres of ethanol does not count, the value 0.5

litres of ethanol and higher is rounded up to a whole litre of ethanol up. In

When one closed the Act consists of a series of individual

incremental operations, rounding up the final total.



PART SEVEN



A SPECIAL PERMIT TO PURCHASE OR IMPORT LIHOBENZINU



[To section 21 (2) (b) (j)) of the ethyl alcohol]



§ 34



The lihobenzinu requires a special permit to purchase or import

§ 12 para. 1 of the law on alcohol with the following exceptions:



a) for pharmacies and medical facilities that purchase from lihobenzin

distributors, with the special permission of the Customs Directorate to purchase alcohol

does not require



(b) a special permit of the Customs Directorate) for the purchase of alcohol is also

It does not require their supply of lihobenzinu between pharmacies or

health establishments or at the time of lihobenzinu in pharmacies

citizens in packages of up to 200 ml.



PART EIGHT



TRANSITIONAL AND FINAL PROVISIONS, THE CANCELLATION



§ 35



Transitional provisions



1. Legal and natural persons, which led to a record of the receipt and release of ethyl alcohol

already before the beginning of the effectiveness of this Ordinance, will lead this entry by

Decree No. 140/1997 Coll., on the control of the production and circulation of ethyl alcohol and the implementation

other provisions of the law on alcohol related, in the version in force

to the effective date of this order, until the date referred to in section 30 and

31 of this Decree.



2. the method of detection temperature to ethyl alcohol in accordance with § 8 of Decree No. 140/1997 Coll.

the control of production and circulation of ethyl alcohol and the implementation of other provisions of the law on

alcohol related, in the version in force until the date of entry into force of this

the Decree, carried out by legal and natural persons, until the date referred to in

sections 30 and 31 of this order.



section 36



Regulation (EEC)



Shall be repealed:



1. Decree No. 140/1997 Coll., on the control of the production and circulation of ethyl alcohol and

the implementation of other provisions of the law on alcohol related.



2. Decree No. 81/2000 Coll., amending Decree of the Ministry of

Finance No. 140/1997 Coll., on the control of the production and circulation of ethyl alcohol and the implementation

other provisions of the law on alcohol related.



3. Decree No. 469/2003 Coll., amending Decree of the Ministry of

Finance No. 140/1997 Coll., on the control of the production and circulation of ethyl alcohol and the implementation

other provisions of the law on alcohol related, as amended by Decree

No 81/2000 Sb.



§ 37



The effectiveness of the



This Decree shall enter into force on 1 January 2000. May 22, 2008.



Minister:



Ing. Kalousek in r.



1) Act 505/1990 Coll., on metrology, as amended by Act No. 4/1993 Coll.

Act No. 20/1993 Coll., Act No. 119/2000 Coll., Act No. 13/2002 Coll.

Act No. 137/2002 Coll., Act No. 226/2003 Coll. and Act No. 444/2005 Coll.



2) Government Regulation No. 464/2005 Coll. laying down technical

the requirements on the gauge.



3) section 20 of Act No. 353/2003 Coll. on the Excise Tax Act, as amended by law

No. 237/2004 Coll., Act No. 217/2005 Coll., Act No. 575/2006 Coll.

Act No. 124/2008 Coll.



§ 9 para 4). 3 of Act No. 61/1997 Coll., on alcohol, as amended by Act No.

75/2006 Coll. and Act No. 37/2008 Coll.



5) section 3 of Decree No. 141/1997 Coll. on technical requirements for the manufacture,

storage and processing of ethyl alcohol, as amended by Decree No. 82/2000 Coll.

Decree No. 386/2003 Coll.



6) section 26 of Act No. 353/2003 Coll., as amended by Act No. 217/2005 Coll.




7) § 3 (1). 4 of Decree No. 141/1997 Coll., as amended by Decree No. 386/2003

SB.



8) § 13 and 20 of the law No. 353/2003 Coll., as amended by Act No. 237/2004 Coll.

Act No. 217/2005 Coll., Act No. 575/2006 Coll. and Act No. 124/2008 Coll.



9) section 7 and 8 of Decree No 141/1997 Sb.



10) Council Regulation (EEC) No 2913/92 establishing a Community customs code

The community.



11) section 9 of Act No. 353/2003 Coll., as amended by Act No. 217/2005 Coll., Act

No. 545/2005 Coll., Act No. 575/2006 Coll. and Act No. 124/2008 Coll.



12) Act 378/2007 Coll., on pharmaceuticals and on changes of some

related laws (law on medicinal products).



13) § 577-590 of Act No. 513/1991 Coll., the commercial code.



14) § 9 para. 4 of law No. 61/1997 Coll., as amended by Act No. 129/1999 Coll.

and Act No. 354/2003 Coll.



15) § 4 paragraph 2. 6 of Act No. 61/1997 Coll., as amended by Act No. 354/2003 Coll.



16) § 2 (2). 1 (b). k) Act No. 61/1997 Coll.



§ 7 to 13 of Decree No. 141/1997 Coll.