On The Application Of Patches In The Labelling Of Tobacco Products

Original Language Title: o používání tabákových nálepek při značení tabákových výrobků

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=56199&nr=467~2F2003~20Sb.&ft=txt

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