Key Benefits:
See the copyright notice Conditions of use .
Presentation by the Minister for Finance of the Act of 29 December 1994 on the excise duty on liquid fuels (1472/94) Articles 7 and 14:
The auxiliary substance added to the liquid fuel shall mean a liquid fuel trading operation prior to the release of the fuel for release for consumption.
In order to determine whether a motor vehicle or diesel fuel meets the requirements laid down in Article 2 (1) (6) or (8) of the Act on excise duty on liquid fuels, the methods set out in EN SFS 228 and EN SFS 590 must be used. (26.8.2004)
For the separation of light fuel oil from diesel oil, diesel oil for use as fuel oil or other gas oil, with a density at + 15 ° C shall not exceed 0,89 kg/dm 3 And kinematic viscosity + 20 ° C not more than 20 mm 2 /s, in a liter of 0,006 or more but not more than 0,009 g-ethyl-N - [2 - (1-isobutoxyethoxy) ethyl] - 4 - (phenylazo) aniline and in addition 0,003 g 1 - [4 - (tolylazo) tolylazo] -2-[(2 " - ethyl) hexylamino] naphthalene or Spectrophotometically measured at a wavelength of 535 nm in terms of 1 - [4 - (tolylatso) tolylatso] -2-(tridkylamino) naphthalene or 1 - [4 - (tolylazo) tolylatso] -2-hydroxynaphthalenes of the mixture of the said colouring matter, Of colours and other characteristics Fulfil the requirements to be set. (26.8.2004)
The engine etrol and the valeduct shall be identified as specified in paragraph 1 above.
When engine etrol or valelchair is supplied to the person to whom the district chamber has issued the authorisation referred to in Article 6 for that purpose, the provision of paragraph 2 shall not apply.
A certain dye or mixture of colouring matter may be used for the purpose referred to in paragraphs 1 and 2 only after the Ministry of Finance has accepted the substance as a colouring agent for use.
The taxable person referred to in Article 10 of the excise duty is obliged to make an identification of the fuel referred to in Article 3. A corresponding obligation shall be the holder of the authorisation referred to in Article 6 (1), when the engine is used for purposes other than that referred to in the said paragraph.
The fuel shall be identified by the date specified in Article 13 of the Excise Act at the latest.
Notwithstanding the provisions of paragraph 2, when the fuel is transferred to a non-tax-free warehouse, it may also be identified at the place of destination when the ship is landed.
The identification of the fuel shall take place under the control of the district concerned and under the conditions authorised.
The district chamber may, on application, grant an exemption for the identification of the fuel.
On application, the district court may, on the basis of the application, authorise, for specific reasons, the authorisation of a maximum of 10 litres of motor fuel or of valtorrol in the case of retail sales, together with a maximum of the quantities of petrolaters For release for consumption without mixing the marker substances mentioned in Article 3 (1) above.
The holder of the authorisation referred to in paragraph 1 and the holder of the authorisation holder of the authorisation shall keep a record showing the amount of the petri delivered and received for retail packings of up to 10 litres.
Tax-free heavy and light fuel oil may be released from the duty-free warehouse of the authorised wareholder keeper for vessels and types of vessels equipped with the following diesel engine:
(1) merchant ships entered in the register of vessels with a length of at least 15 metres in length;
(2) vessels owned and operated by the shipping service, the Border Guard, the Customs Service, the Road Administration, the Defence Forces and the Police Department;
3) Ships owned and operated by the Åland Government;
(4) dredgers and sand divisions;
(5) fishing vessels registered in a fishing vessel register of 15 metres or more, and trawlers; and
6) The Finnish Maritime Rescue Society-Finlands Sjörädningesllskap Ren-Håll Skärll Skärgården Ren rf, Ålands Sjörädningesllskap Ren rf, and vessels owned and operated by the South Savo.
However, fuel oil shall not be transferred to the vessel referred to in paragraph 1 as tax-free if the ship is also used as a private pleasure craft within the meaning of Article 2 (1) (12) of the Act on excise duty on liquid fuels.
Tax-free kerosene may be released from the tax-exempt storage facility of the authorised warehourer to aeronautical use.
Tax-free aviation fuel may be released from the duty-free storage facility of the authorised warehousekeeper to the armed forces. Defence forces must store their duty-free naphtha in a separate container in such a way that fuel is not released from this container for use in private pleasure aviation.
In the cases referred to in Article 6a (1) and in the cases referred to in Article 6b (6) (b), the authorised warehousekeeper may release the fuels to another authorised warehousekeeper directly from the tax-free warehouse of the former warehouse keeper to the ship or Aeronautics.
This Regulation shall enter into force on 1 January 1995.
This Regulation shall enter into force on 1 November 1997.
This Regulation shall enter into force on 1 January 2002.
This Regulation shall enter into force on 1 July 2003.
Notwithstanding the provisions of Article 3 (1), until 31 August 2003, a tax-free warehouse may be released for consumption with a light fuel oil which has been used to identify furfural, which has been added to the diesel oil prior to this The entry into force.
This Regulation shall enter into force on 1 September 2004.
This Regulation shall enter into force on 1 January 2008.
