Advanced Search

Executive Order On Band Ring, Administrative Rules Applicable To Undertakings And Carriage Of Goods To Or From Other Eu Countries In Accordance With The Law On The Tax On Spirits, Etc.

Original Language Title: Bekendtgørelse om banderolering, administrative regler for virksomheder og varetransport til eller fra andre EU-lande efter lov om afgift af spiritus m.m.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Table of Contents

Chapter 1 Banderallation

Chapter 2 Administrative rules for undertakings in this country

Chapter 3 Transport of goods under the excise duty suspension system to or from other EU countries

Chapter 4 EMCS

Chapter 5 Emergency procedures when EMCS is out of service

Chapter 6 Information to the other EU Member States on the irregularity of goods transport services

Chapter 7 Penalty and effective provisions

Complaining on banking, administrative rules for businesses and goods transport to or from other EU countries, in accordance with the law on the levy of spirit drinks, etc. 1)

In accordance with section 7 (2), 6, section 8 (4). 9, section 9 (4). 2, 5 and 6, section 9 (a), TWO, TWO. pkt., section 20 a, paragraph, 5, section 31, paragraph. 2, and section 37 a (a), 1, no. TWO, TWO. pkt;, in the Act on the levy of spirit drinks, etc., cf. Law Order no. 1239 of 22. October 2007, as amended by law no. 1385 of 21. In December 2009, and pursuant to section 35 of the tax administration law, cf. Law Order no. 907 of 28. In August 2006, as amended by law no. 545 of 26. The year May 2010 shall be :

Chapter 1

Banderallation

§ 1. Spirits delivered in bottles and so on for consumption in the country must before the release of an authorized warehousekeeper shall be supplied with a banroole.

Paragraph 2. In the case of spirits of the goods entered for a temporary registration, no later than the receipt in this country shall be provided with a banderole.

Paragraph 3. The representatives of foreign companies shall ensure that goods are subject to the bank of goods for which they are paid for the payment of the tax.

Paragraph 4. SKAT shall lay down the procedures for the slower role, including the design of the bank roles.

§ 2. The rules in paragraph 1 (1). 1 and 2 shall not apply to spirit drinks which are exempt from the section 15 (3) of the law. One and three.

§ 3. Payment for banderols for spirits shall constitute the following execs. VAT :

1) Oblatbanderols : 48 kr. 49 cents a head. One thousand pieces. Banes.

2) Long-winding banders. 79 kr. 11 cents per. One thousand pieces. Banes.

3) Ages, shiny bangers, seven crowns. 91 cents per. 100. Banes.

Chapter 2

Administrative rules for undertakings in this country

Specific rules governing the processing and transport of certain goods by undertakings

§ 4. The Act's section § 7.8, § 9 a, § § 20-20 a, § § 25-30 and § 33 a-34 applies to the following products, given in the EU Combined Nomenclature (CN), although the goods are not taxable in this country, after the law of the law,

CN code 2207.20.00 :

Ethanol (ethyl alcohol) and other spirit drinks denatured, whatever the substance of the alcohol.

Operator types and excise duty numbers

§ 5. An operator type shall cover the terms :

1) Authorized warehousekeeper.

2) Registered item sender.

Paragraph 2. An excise duty number can only be associated with one operator type. An operator type cannot be changed without changing the excise duty number at the same time.

Detection certificates

§ 6. SKAT issuers the registration certificate for authorization as warehousekeeper and for registration as a commodity sender.

Conditions for chargeable chargeable tax warehouses, premises and facilities

§ 7. It is a condition for obtaining authorization as warehousekeeper in this country that SKAT has approved premises approved by the premises for the production, processing, collection, storage, extradited goods, etc. of the taxable goods, of which they are subject to tax ; has not yet been paid. The undertaking shall attach to the establishment of the establishment and storage facilities for the establishment and storage of the establishment and the approval and environmental approval of premises and installations for the production, processing and disposal of goods, the approval requirements for premises and installations shall be the result of the fire legislation and environmental legislation.

Paragraph 2. A licensed company must, as conditions for SKAT's approval of the company ' s premises,

1) the premises are such as to ensure that a reasonable order is maintained ;

2) the premises are only subject to taxable goods, raw materials, tools, auxiliary material and packaging for the processing and storage of the goods and the fire-extinguishing and safety equipment ;

3) a physical separation between taxable goods, of which payment of duty is paid and taxable goods which have been placed under the charging system shall be subject to the premises of the premises in the premises of the premises.

4) the premises are not used for inhabitation or kitchen ;

5) access to the premises is unhindered and is not done by private residential or other activities, and

6) that there is no review from the premises to other undertakings, however allowing SKAT to allow for-and departure routes between the premises and another company if the other company is a gas, storage hotel or similar landlord or similar premises for storage, of goods.

Paragraph 3. Where, after fire and environmental legislation, requirements for fire-level and environmental approval of the premises and installations for the manufacturing, processing and detapping of goods, SKAT may first approve the premises and installations when fire-syns-and the environmental approvals are available.

Paragraph 4. If an authorized company will make changes to premises and plants approved by SKAT in the past, the proposed changes to premises and facilities, including any fire-control and environmental approvals provided for in paragraph 1. 3, prior to notification to and approved by SKAT.

Special conditions for the temporary registration of the goods

§ 8. SKAT may lay down the conditions under which registration may be registered as a temporary registration in the country of the country alone ;

1) a specific quantity of goods, if any, where appropriate, a single goods transport ;

2) a single supplier ; or

3) a specific period.

Paragraph 2. If the requirements for the exercise of activity as a temporary registration of goods in this country shall be registered in accordance with the provisions of Article 7 (7). 4, fulfilled and goods are sent from another EU country, the goods transport shall be considered as under the tax-suspension system, cf. Chapter 3-5.

Paragraph 3. SKAT shall carry out the registration of a temporary register of goods for the receipt of goods from other EU countries in SKAT's electronic register of undertakings. Registration shall not be issued.

Special conditions for registered item sender

§ 9. In the event of an exercise of activity that is registered, the item of goods in this country must :

1) transport may only be of goods imported from sites outside the EU ;

2) transport of goods only after the release of goods for free circulation in the customs territory of the European Union ;

3) the transport of goods in immediate connection with the procedure for the importation of goods from sites outside the EU,

4) the transport of goods to undertakings authorised or registered in other EU countries, in accordance with the charging system, in accordance with the levy suspension system. Chapter 3-5,

5) prior to goods transport, security shall be lodged with the payment of the taxes on goods pursuant to Article 12 (2). 2,

6) the administrative procedures laid down for goods transport to other EU countries shall be used,

7) for SKAT entering the Danish Tax Authority, which has occurred during the journey of a commodity and is not a consequence of the nature of the goods ; and

8) goods may not be disclosed, but

9) goods may be transhipped, such as from one mode of transport to another.

Requirement requirements for fibrep rep

§ 10. A firep rep after the Act of Article 8 (3). 5 or 6 shall be a person residing in this country or a company that has a business establishment in this country.

Exchange of information with other EU countries

§ 11. SKAT may, in other EU countries, supply information on the authorization or registration number, name and address of the competent authorities of other EU countries, and so on for establishments approved or registered in this country.

Guarantees of payment of the charges of goods

§ 12. Authority as warehousekeeper here in the country of SKAT is subject to the provision of security for the payment of the charges of goods. The minimum amount of collateral security shall be 200 000. Safety must be provided in the ways specified in section 13.

Paragraph 2. One in this country registered goods consignments to other EU countries under the duty-suspension system shall provide full security for the consignment of goods, either in the form of a standing security of a multiunit of intended products ; or, in the form of a stand-alone security, for a stand-alone commodity. Safety must be provided in the ways specified in section 13.

Paragraph 3. Full security shall be provided for the payment of the charges of goods delivered here to the country according to the section 8 of the law. In the case of a continuous supply of goods, security shall be lodged with a fixed security, the size of which is determined on the basis of deliveries of goods for the last 12 months or the expected 12 months of the next 12 months. Safety must be provided in the ways specified in section 13.

§ 13. Security may be placed in the form of listed bonds, guarantee or self-debtor bail from financial institutions or bondsman insurance companies, cash deposits or in the form of other reassuring security after SKAT's guidelines.

Paragraph 2. Notwithstanding the form of security, the security must be SKAT in hand before the transport of goods under the duty-suspension system within the EU begins.

Chapter 3

Transport of goods under the excise duty suspension system to or from other EU countries

Definitions

§ 14. For the purposes of this notice :

1) The suspension of the charging scheme : the special charging scheme applicable to the manufacture, processing, construction or transport of goods within the Community and where the levy on the goods is suspended.

2) EMCS : abbreviation of the Excise Movement and Control System-an electronic system for the control of transport of goods under the duty-suspension system to or from other EU countries.

3) e-Export : An electronic system for registering, querying and analysing information in connection with procedures for the export of industrial goods from the EU to sites outside the EU.

4) ECS : Short for the Export Control System-an electronic system used for the exchange of information between EU Member States customs authorities on the export of goods to sites outside the EU.

5) e accompanying document : electronic accompanying document, which is formed and dealt with in EMCS when sending goods under the duty-suspension system to other EU Member States.

6) e-acknowledgement : Electronic acknowledgement generated and processed in EMCS as a receipt for the receipt of goods under the duty-suspension system from other EU Member States.

7) e-export report : Electronic export report and processed in the EMCS in the transport of goods under the duty-suspension system within the EU for export of goods to places outside the EU.

8) ARC : Short for the Unique Administrative Reference Code or unique administrative system number assigned to e-accompanying document and which then identifies a commodity transport in EMCS.

9) CoD : abbreviation for the Change of Destination or notification to change the country of destination or the place of goods.

10) Local Reference Number : The sender's order number.

Scope of application

§ 15. Establishments shall apply the rules laid down in Chapter 4 to 5 as administrative procedures for the transport of goods under the duty-suspension system to or from other EU Member States, in accordance with the rules laid down in Article 20 (a) (a) (a). 1, no. One, two, three or five.

Chapter 4

EMCS

General requirements for use of the EMCS

§ 16. Businesses must apply the rules in section 17-21 on the EMCS in the transport of goods under the duty-suspension system to or from other EU countries.

Paragraph 2. When organizations in this country electronically transmit or receive documents, reports and notifications via EMCS, it must be done either via SKAT's website (www.skat.dk), or directly via electronic data exchange (EDI) with SKAT.

Submission of goods

§ 17. Subject : Transport of goods under the duty-suspension system to another EU country must be based on an e-accompanying document, cf. paragraph Two and three.

Paragraph 2. A company in this country that dispatcher items to another EU country must complete a draft e-accompanying document to be sent via EMCS. The sender in this country may not, at the earliest, submit the draft e-accompanying document 7 days before the start of a warehouse in accordance with the provisions of Article 20 (a) (1) (a). 3. When EMCS assigns the ARC to a draft E-accompanying document, the e-accompanying document is accepted by the system.

Paragraph 3. The sender shall provide a print of the e-whesday document or any other commercial document which, in a clearly identifiable manner, shall refer to the ARC of the e-accompanying document to the person making transport of the goods. The ARC of the E accompanying document shall be able to be informed at the request of the competent authorities of the EU countries throughout the transport of the goods under the duty-suspension system.

Cancellation of e-accompanying document

§ 18. The sender in this country may cancel an e-accompanying document as long as goods transport has not started in accordance with the provisions of Article 20 (a) (a). 3, no. One or two.

Paragraph 2. The sender must complete a draft cancellation message and must submit the draft cancel notification via the EMCS.

Country of destination or place of destination

§ 19. The sender in this country may at any time after the validation of the e-accompanying document in the EMCS, to change the country of destination or the place of the goods in accordance with the provisions of Article 20 (a) (1) (a). 1, no. 1, 2, or 5.

Paragraph 2. The sender must complete a draft of the CoD and must submit the draft to CoD via EMCS.

Receipt of goods

20. A company that receives goods from other EU countries at a place of destination in this country, in accordance with the provisions of Article 20 (a) (a). 1, no. 1, 2 or 5, no later than five working days after the end of the movement of the goods in accordance with the provisions of Article 20 (a) (1). 4, no. 1, sign for the goods via the EMCS.

Importation of goods to places outside the EU

§ 21. In the case of transport of goods, under the duty-suspension system, from this country to another EU country, with a view to exporting the goods from the other EU country to sites outside the EU, cf. Article 20 (a) of the law. 1, no. 3, the consignor must complete, send and print, and so on a draft e-accompanying document after Section 17.

Chapter 5

Emergency procedures when EMCS is out of service

General requirements for the use of emergency procedures

§ 22. When the EMCS is out of operation, as determined in accordance with section 23, companies in the transport of goods under the duty-suspension system may apply emergency procedures in accordance with section 24-31.

-23. EMCS is considered out of service when there is a breakdown in

1) the common domain of the EMCS, which will be based on the European Commission, or

2) national applications for the EMCS, which will be based on the respective countries of the European Union.

Paragraph 2. EMCS is not considered out of service when there is disruption or outages in

1) on-line connection from a company or

2) an undertaking ' s own computer system or Internet connection.

§ 24. When it is stated that the EMCS is operating again, companies which have used paper forms as part of emergency procedures shall immediately enter into the electronic documents in the EMCS by all the paper documents and versions of the documents used in the EMCS, each of which : corresponds to the paper documents used.

Paragraph 2. Companies must, in accordance with the rule of law, be 20. 5, store transmitted and received paper documents, including copies of which have been used in emergency procedures for five years after the end of the financial year.

Submission of goods

§ 25. When it is stated that EMCS is out of operation after paragraph 23 (1). 1, no. 1 or 2, the dispatcher in the country must complete a form of a temporary accompanying document in form of form from SKAT's website.

Paragraph 2. The sender shall print a copy of the temporary accompanying document to accompany the transport of goods and shall keep a copy of the temporary accompanying document for use in accordance with section 24 (4). 1, when the EMCS has been redeployed.

Country of destination or place of destination

SECTION 26. When it is stated that EMCS is out of operation after paragraph 23 (1). 1, no. Paragraph 1 or 2 shall apply to paragraph 1. 2-4, as emergency procedures for alteration of the country of destination or in the case of a movement of goods in accordance with section 19.

Paragraph 2. Where a change in country of destination or place is due to the rejection of whole or part of a consignment, the consignor here shall fill in the form of the form of the form from SKAT's website and send CoD by email or fax via e-mail or fax ; to the original agreed consignon, which shall subsequently send the copy of the CoD with the transport of the redirected goods. Then, after paragraph 25, the sender can issue a new temporary accompanying document to send via e-mail or fax to the new recipient. For the return of rejected goods, the consignor must be listed as the recipient of the goods on the CoD.

Paragraph 3. If the consignor shall communicate to the goods of the goods the country of destination or place prior to the arrival of the goods from the original agreed consignation, the consignor shall send a temporary accompanying document and temporary CoD via e-mail or fax ; directly to the new recipient.

Paragraph 4. Temporary CoDd and a temporary accompanying document in accordance with paragraph 1. 2 or 3 must contain the same "Local Reference Number".

Receipt of goods

§ 27. Where, in the event of emergency procedures, goods have arrived at a consignee in this country and the recipient has not received an e-accompanying document from the consignor within 14 days of receipt of the goods, the consignee in the emergency procedures shall be provided for the arrival of emergency procedures ; of goods filling a temporary receipt in form of form from SKATs homepage. The recipient shall send the temporary receipt directly to the consignor by e-mail or fax.

Paragraph 2. When it is stated that EMCS is in operation again, the recipient will receive an e-accompanying document from the sender and must be signed by the EMCS in a normal manner.

Importation of goods to places outside the EU via another EU country when the EMCS is out of service

§ 28. When it is stated that EMCS is out of operation after paragraph 23 (1). 1, no. Paragraph 1 or 2 shall apply to paragraph 1. 2-3, as emergency procedures for the transport of goods under the duty-suspension system from this country to another EU country for the export of goods from the other EU country to sites outside the European Union, cf. Article 20 (a) of the law. 1, no. 3.

Paragraph 2. The sender in this country must

1) complete, print and keep a copy of the temporary accompanying document after paragraph 25 and

2) populate and submit an e-export declaration via e-Export, as the 'Local Reference Number' for the temporary accompanying document must be entered in the box 40 of the e-export declaration.

Paragraph 3. When it is stated that the EMCS is in operation again, and the consignor here in the country has applied the emergency procedure for export under paragraph 1. 2, the consignor shall enter into the information provided by the specific temporary accompanying document in an e-accompanying document after paragraph 24 (2). 1, so that the electronic procedure in the EMCS can be terminated.

Importation of goods to places outside the EU via a different EU country when e-Export is out of service

§ 29. When it is not an EMCS, but e-Export, which is out of operation, according to EU rules for the customs authorities ' computer systems, paragraph 1 shall apply to paragraph 1. 2-4, as emergency procedures for the transport of goods under the duty-suspension system from this country to another EU country for the export of goods from the other EU country to sites outside the European Union, cf. Article 20 (a) of the law. 1, no. 3.

Paragraph 2. The sender in this country must complete the draft of an e-accompanying document in accordance with section 17, and shall provide the ARC of the e-accompanying document in box 40 of the paper-based export declaration.

Paragraph 3. Once e-Export is operating again in accordance with EU rules for the customs authorities ' computer systems, the consignor here in the country must ensure that e-Export is confirmed through e-Export that the goods have been exported. Where this can be confirmed, the consignor or his representative must address SKAT in order to complete the electronic procedure in the EMCS.

Importation of goods from places outside the EU via another EU country

-$30. Where goods from sites outside the EU are entered in the customs territory of the European Union for the transport of goods here to the country, in accordance with the provisions of Article 20 (a) (a). 3, no. 2, and it is lit by section 23 (1). 1, no. 2, that the national application for the EMCS of the EU country for imports is not in operation, a registered commodity of goods acting on behalf of a recipient company in this country must use the emergency procedures for the transport of goods within the European Union. The recipient shall sign the receipt of the goods after paragraph 20 when the application for the EMCS in the implementing country is again operational and the recipient has received an e-accompanying document from the registered item of goods.

Importation of goods from sites outside the EU via Danish territory

§ 31. Where goods from sites outside the European Union are imported into the Danish customs territory for the transport of goods to another EU country, in accordance with the provisions of Article 20 (a) (a) of the law. 3, no. 2, and it is lit by section 23 (1). 1, no. 2 that the national application for the EMCS in this country is not in operation, a registered department of dispatch acting on behalf of a company in the country of destination shall use emergency procedures for the transport of goods within the EU in accordance with the rules in section 25. The recipient shall sign the receipt of the goods in the EMCS when the EMCS application is back in operation and the recipient has received an e-accompanying document from the registered item of goods.

Chapter 6

Information to the other EU Member States on the irregularity of goods transport services

§ 32. Where an irregularity occurred during the transport of goods under the duty-suspension system within the EU, the country has originally been established or established in this country, in accordance with the provisions of Article 33 (b) (b). 1-2, SKAT shall inform the competent authorities of the EU country from which the goods have been shipped.

Paragraph 2. If, subsequently, it will be documented that an irregularity during the transport of goods under the duty-suspension system within the EU has originally originated in this country, or where it is documented that the goods transport operation has been completed under the law. § 33 (b) (b) 3-4, SKAT shall inform the competent authorities of the EU country where the levy of the goods has been paid.

Chapter 7

Penalty and effective provisions

§ 33. Unless, of course, the penalty has been inflished on the sentence of Article 31 of the law. the third penalty shall be punished by fine, which is intentionally or in gross negligence.

1) provide false or misleading information or information to be used for tax control purposes ; or

2) in violation of section 1 (1). 1, 2, and 3, section 4, section 7 (4). ONE, TWO. pkt., paragraph 2 or 4, section 8 (4). 1, sections 9, 10 or 12, section 13 (3). 2, section 15-20, 20 or 21, section 24 or 25, section 26 (3). 2 or 3, section 27, section 28 (3). 2 or 3, section 29 (3). 2 or 3, section 30, 2. pkt., or § 31, 1. Act.

Paragraph 2. The rules in section 18 and 19 of the Act on the levying of taxes and duties, etc. shall also apply to infringements of the notice.

Paragraph 3. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 34. The announcement shall enter into force on 1. January, 2011.

Paragraph 2. At the same time, notice No 324 of 29. March, 2010, on banking, administrative rules for businesses and goods transport within the EU, in accordance with the law on spirit drinks and more.

Tax Exterior, the 4th. December 2010

Troels Lund Poulsen

/ Kaj-Henrik Ludolph

Official notes

1) The announcement contains provisions implementing Council Directive 92 /83/EEC of 19. In October 1992 on the harmonization of the structure of excise duty on alcohol and alcoholic beverages, (EC Official Journal no. L 316, page 21) and Council Directive 2008 /118/EC of 16. In December 2008 on the general arrangements for excise duties and repealing Directive 1992 /12/EEC (EU Official Journal 2009) L 9, page 12).