467/2003 Sb.
DECREE
of 12 October. December 2003
on the application of patches in the labelling of tobacco products
276/2005: Sb.
72/2007: Sb.
203/2011: Sb.
The Ministry of Finance shall determine pursuant to § 139 paragraph 2. 1 of law no 353/2003
Coll. on the Excise Tax Act, (hereinafter referred to as the "Act") to implement section 131 of the Act:
§ 1
The subject of the edit
The decree establishes the model and dimensions of tobacco labels and the way it
use, including inventory and registration. The Decree further provides for
the treatment of damaged tobacco labels. This Decree was
notified in accordance with European Parliament and Council Directive 98/34/EC of
on 22 November. June 1998 on the procedure for the provision of information in the field of
technical standards and regulations and of rules on information
the company, as amended by Directive 98/48/EC.
§ 2
Design, dimensions and location of tobacco labels
(1) the Tobacco sticker has a size 20 x 44 mm. On the face side is
allover offset ceninový background consisting of two screens, which are
symmetrical to both axes of tobacco. The bitmap in the color of blue-gray
passes to the Green Grid in the middle of tobacco labels and
Once again into the Bluestone. This grid are printed horizontal edges
tobacco labels and its middle part. Between the Central and marginal parts of the
This bitmap is the full length of the tobacco labels printed ceninová
giloš color hnědorůžové. In parallel with the two longer sides of the label
are offset printed texts "Czech Republic" in the blue-gray color. Top
part of the text is always read from left to right. The central theme of tobacco
the decal is made up of stylized coiled tobacco leaves that are
in the middle of "lashed" three ellipses, among which are two times
placed a repeating "Czech Republic" with mikrotextem changing
your height. This whole motif is printed intaglio printed area in color
gray. In parallel with the shorter sides are on both sides of the tobacco
cigarette stickers printed with black price for the final
consumers, the number of units in the unit packaging intended for direct
consumption (hereinafter referred to as "the Pack") and the letter of the alphabet to characterize the rate
excise duty. The price for the final consumer is given in full
Crowns. In parallel with the shorter sides are on both sides of the tobacco
labels for cigars and cigarillos are printed in black ink, the number of units in the
package and letter of the alphabet to characterize the rate of excise duty; for
smoking tobacco in kilograms the amount of tobacco in a package and letter
alphabet characterizing the rate of excise duty.
(2) Tobacco sticker can be naseknuta so that its
attenuation and to facilitate opening the Pack.
(3) Tobacco sticker label from the specified part of a pack,
that is adapted to the opening, so that it was not possible without
visible damage tobacco decal package open. The Pack may have
only one part of a specially tailored to the opening.
§ 3
The model permission of an official of the Customs Office to enter into objects
the manufacturer, an authorized consignee, the importer or the person responsible for subscribing to the
tobacco labels
The model permission of an official of the customs authority for entry into objects of the manufacturer,
the authorized consignee, importer or the person responsible for the sampling of tobacco
stickers (hereinafter referred to as "the customer") associated with the control of the distribution and use of
patches, which is issued by the Customs Office in Kolín (hereinafter referred to as
"designated customs office") is given in annex 1 to this notice.
§ 4
Pattern for the privileges of an official of the Customs Directorate, in charge of the supervision of
the destruction of the returned patches
Pattern for the privileges of an official of the Customs Directorate, in charge of the supervision of
the destruction of the patches returned pursuant to § 118 paragraph. 6 and § 122 para.
2, 3 and 5 of the Act is given in annex 2 to this Decree.
§ 5
Pattern the form to order patches
(1) the customers used to order patches, which fulfils the
the function of the tax return, the form of which a specimen is given in annex No 3
to this Decree. In the order it is necessary to indicate the number of patches
cigarettes of the corresponding full signatures for cigars, cigarillos and tobacco
smoking should be indicated the number of patches matching based on multiples of
12.
(2) the Designated Customs Office to order tobacco stamps shall be
buyers of tobacco stamps, letter of the alphabet to characterize the rate
excise duty.
§ 6
Distribution patches
(1) the Tobacco stickers are authorized by the Office of distributed
customers in the sheets format 465 mm x 550 mm. In one sheet is
252-piece printed patches. Distribution is done in accordance with
customer request on the returnable pallets designated backup
the Customs office or on pallets supplied by the customer.
(2) the advance payment on the recoil range is charged by the Customs office responsible for the
the amount of the purchase price.
(3) the amount that was paid as a deposit on a returnable pallet oustanding
the Customs office responsible for the customer in the same amount when you check in this palette.
Takes over and decided to only such quantity of pallets, which was from
the designated customs office for backup is removed.
§ 7
The pattern of the form for the registration of tobacco stamps
Pattern the form to register the adopted, used and returned by the tobacco
the labels is given in annex 4 to this notice.
§ 8
Inventory of tobacco stamps
Write about the results of counting patches contains
and) start and end dates of the counting
(b)), instead of counting
(c) the reason and result of counting) including quantify the number of missing or
extra patches identified pursuant to § 121 paragraph 2. 1 and 2
the law,
d) signature of the worker customer who carried out the inventory, including
any representation of Subscriber, for which counting was carried out;
This statement will be an annex to the Protocol on the inventory report.
§ 9
Return and destruction of tobacco stamps
Damaged tobacco decal returns posted in the designated customs office
on a form, a specimen of which is given in annex 5 to this Decree.
If there is damage to the tobacco stamps in sheets issued by an authorised
the Customs Office and, if retained their full number of sheets can be
with damaged tobacco labels returned without being posted to the
the prescribed form. The signature of an official in charge of the Customs Office
that assumes the arch under the second sentence, stamp and signature of customer
on the edge of the RS.
§ 9a
cancelled
§ 10
Regulation (EEC)
Shall be repealed:
1. Decree No. 11/1994 Coll. laying down details for marking
some tobacco products.
2. Decree No. 257/1994 Coll., amending and supplementing Decree No.
11/1994 Coll. laying down the details of the marking of some of the
tobacco products.
3. Decree No. 309/1995 Coll., amending and supplementing Decree No.
11/1994 Coll. laying down the details of the marking of some of the
tobacco products.
4. Decree No. 415/2001 Coll., amending and supplementing Decree No.
11/1994 Coll. laying down the details of the marking of some of the
tobacco products.
§ 11
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2004.
Minister:
Mgr. Sobotka in r.
Annex 1
A model employee, who works at the Customs Office, to join the
the customer objects
The model permission of an official of the customs authority for entry into objects
customer
Mr. (Ms.)......, the official person Customs Office......., pursuant to section 118 of Act No. 353/2003 Coll.
the Excise Tax Act, as amended, shall be entitled to (a)
to join the customer objects, where the cigarette stickers stored,
and commissioned by (a) the control of the distribution and use of tobacco stamps.
This permission is only valid with the current presentation of the staff regulations
card and is valid for 6 months from its issuance.
Release date: stamp and signature
the Director of the Customs Office in Kolín
Annex 2
Pattern for the privileges of an official of the Customs Directorate, in charge of the supervision of
the destruction of the returned patches
THE CUSTOMS DIRECTORATE
V ............. dne ..........
No j.
Permissions
According to § 118 paragraph. 6 and § 122 para. 2, 3 and 5 of the law No. 353/2003 Coll.
the Excise Tax Act, as amended, is for customs
the Directorate for the supervision of the destruction of tobacco stamps authorized official person
Mr. (Ms.)............
This permission is only valid with the current presentation of
staff ID card.
Note:
Customs Office in Kolín
Stamp and signature
the Director of the customs directorates
Annex 3
Pattern the form to order patches
ORDER
patches, pursuant to section 118 of the Act No. 353/2003 Coll.
the Excise Tax Act, as amended
a) for cigarettes
The SUBSCRIBER
ID NO./VAT NUMBER:
Name:
Street:
ZIP CODE/Town:
The country of origin of cigarettes:
Letter of the alphabet to characterize the rate of excise duty:
---------------------------------------------------------------------
The code name of the tobacco-stickers
---------------------------------------------------------------------
Contents of the package Price for brand name Quantity Value
(DC) the final cigarette tobacco tobacco
consumer stickers decals
per pack
---------------------------------------------------------------------
---------------------------------------------------------------------
Number of items: total:
---------------------------------------------------------------------
Date: stamp and signature
customer
(b)) for cigars and cigarillos
The SUBSCRIBER
ID NO./VAT NUMBER:
Name:
Street:
ZIP CODE/Town:
The country of origin of cigars and cigarillos:
Letter of the alphabet to characterize the rate of excise duty:
---------------------------------------------------------------------
The code name of the tobacco-stickers
---------------------------------------------------------------------
Package contents Quantity Value
(DC) tobacco tobacco
stickers decals
---------------------------------------------------------------------
---------------------------------------------------------------------
Number of items: total:
---------------------------------------------------------------------
Date: stamp and signature
customer
(c)) for smoking tobacco
The SUBSCRIBER
ID NO./VAT NUMBER:
Name:
Street:
ZIP CODE/Town:
The country of origin of smoking tobacco:
Letter of the alphabet to characterize the rate of excise duty:
---------------------------------------------------------------------
The code name of the tobacco-stickers
---------------------------------------------------------------------
Package contents Quantity Value
(kg) tobacco tobacco
stickers decals
---------------------------------------------------------------------
---------------------------------------------------------------------
Number of items: total:
---------------------------------------------------------------------
Date: stamp and signature
customer
Annex 4
The pattern of the form for the registration of tobacco stamps
A STATEMENT of the
adopted, used and returned by the tobacco labels
for tobacco products
1. the Report received patches
a) for cigarettes
---------------------------------------------------------------------
Contents of the package price for the quantity
(SC) final
the consumer
per pack
---------------------------------------------------------------------
---------------------------------------------------------------------
Number of items: total:
---------------------------------------------------------------------
Date: name and signature of the employee
who works in the responsible customs office:
(b)) for cigars and cigarillos
---------------------------------------------------------------------
Package contents Quantity
(DC)
---------------------------------------------------------------------
---------------------------------------------------------------------
Number of items: total:
---------------------------------------------------------------------
Date: name and signature of the employee
who works in the responsible customs office:
(c)) for smoking tobacco
---------------------------------------------------------------------
Package contents Quantity
(kg)
---------------------------------------------------------------------
---------------------------------------------------------------------
Number of items: total:
---------------------------------------------------------------------
Date: name and signature of the employee
who works in the responsible customs office:
2. the statement of use of the patches in the production on the territory of the
The United States
----------------------------------------------------------------------------
The release date of the content of the Price for the number of patches in pieces
in the production of the finished packaging------------------------------------
(DC, kg) issued the consumer actually damaged
per pack to production used
cigarettes
----------------------------------------------------------------------------
----------------------------------------------------------------------------
Number of items: total:
----------------------------------------------------------------------------
3. A statement of the use of tobacco stamps outside of the tax in the Czech Republic
--------------------------------------------------------------------------------------------
Date of dispatch of the content of the Price for the number of patches in pieces
the final package--------------------------------------------------
(DC, kg) sent by consumers outside of the actually used damaged
per pack tax territory outside the tax territory
cigarettes in the Czech Republic the Czech Republic
--------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------
Number of items: total:
--------------------------------------------------------------------------------------------
4. The statement returned damaged patches
--------------------------------------------------------------------------
The date the content of the Price for the number of patches in pieces
return of the packaging of the finished---------------------------------
(DC, kg) consumers returned recognised neuznáno
per pack for a total
cigarettes
--------------------------------------------------------------------------
--------------------------------------------------------------------------
Number of items: total:
--------------------------------------------------------------------------
Date: stamp and signature
customer
Annex 5
Pattern the form for posting damaged patches no .../... 1)
+--------+--------+--------+--------+--------+--------+--------+--------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
+--------+--------+--------+--------+--------+--------+--------+--------+
| 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
+--------+--------+--------+--------+--------+--------+--------+--------+
| 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
+--------+--------+--------+--------+--------+--------+--------+--------+
| 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
+--------+--------+--------+--------+--------+--------+--------+--------+
and more
------------------------------------------------------------------
1) before the slash says the serial number, a slash for a year.
For the designated customs office has taken over the
Date: signature: stamp and signature
customer
------------------------------------------------------------------
Note: the dimensions of the boxes are 20 x 44 mm.
This form must be A3 format and must include the 60 boxes.
Annex 6
cancelled
Annex 7
cancelled
