The presentation of the Minister for Economic Affairs and provides for the exemption from excise duty on liquid fuels, 29 December 1994 (1472/94) pursuant to article 7 and 14:1 section is preceded by the agent, liquid fuels used by means of liquid fuel by the trade movement before the fuel consumption of the excipient (s) added to the donation.
in order to determine whether article 2 of the motor gasoline or diesel fuel excise tax act under section 2 of the 6 or 8 the requirements as set out in paragraph 228 of the SFS and must be used in the standards EN I BS 590 reported methods. (Udine on 26 August 2004/815) to distinguish between article 3 of the Light fuel oil, diesel oil is a fuel oil for use in gas oil, diesel oil or other density + 15 ° C for a maximum of 0.89 kg/dm3 and kinematic viscosity at + 20 ° c of not more than 20 mm2/s, mixed per litre at least 0.006 grams but not more than 0.009-ethyl-N-[2-(1-was established) ethyl]-4-(fenyyliatso) in addition to the aniliinia and 0.003 grams of 1-[4-(tolyyliatso) tolyyliatso]-2-[(2 '-ethyl) heksyyliamino] naphthalene or spectrophotometrically at a wavelength of 535 nm, measured by the number of the same Advisory 1-[4-(tolyyliatso) tolyyliatso]- 2-(tridekyyliamino) naphthalene and 1-[4-(tolyyliatso) tolyyliatso]-2-hydroksinaftaleenia or a mixture of the colors of the color pysyvyydeltä and other requirements for the fill. (Udine on 26 August 2004/815)
Motor fuel and light kerosene must be made to recognize it in the manner provided for in paragraph 1.
When the engine fuel or kerosene is delivered to the person to whom the District customs office has granted the authorization referred to in article 6 of the said legislations regard as a member of the purpose, referred to in paragraph (2) of the order is not to be applied.
A specific color or the color of the mixture may be used for the purposes of (1) and (2) only after the Ministry of Finance has approved the application of a color to be used.
section 4 of the Excise tax a taxable person as referred to in article 10 of the law is required to monitor the fuel referred to in paragraph 3. A similar obligation is in section 6 of the holder of the authorization referred to in paragraph 1, when the engine fuel or kerosene is used for the purposes of the said legislations regard as a member of the rest of the paragraph.
The fuel must be made to recognize it by the excise duty taxation law at the time of the date laid down in article 13.
Notwithstanding the provisions of paragraph 2, when the fuel will be transferred to a ship transport to a location other than the tax warehouse, it can be done at the place of destination of the NAC also unloading.
section 5: conclusion of the fuel by the NAC will take place under the supervision of the customs of the relevant Chamber of Commerce and approved by the district.
The application, in accordance with the conditions of the District customs office may give an exemption from fuel to recognize it.
section 6 of the application, in accordance with the conditions of the District customs office may grant permission for specific reasons, the motor fuel or fuel astioimiseen up to a maximum of 10 litres of the magnitude of the veto, as well as in retail packings, the petroleum consumption of packaging disposal without the mix of the above mentioned in subparagraph (1) of section 3 of the markers.
The holder of the authorization referred to in subparagraph (1) above, and the fact that the holder of the authorization shall keep a record of the surrender of kerosene, indicating a maximum of 10 litres of jet fuel to be shown on astioimista for and received.
6 (a) in the section (9.10.1997/922) tax-free in heavy and light fuel oil may be handed over to the authorized warehousekeeper of dispatch in accordance with the provisions relating to the duty free stock as supplies are used for diesel engine of ships and ship types: 1) to the merchant ships, which are registered in the fleet register and the length is not less than 15 mm;
2) the maritime administration, the border patrol, the customs service, road service, the armed forces and police-owned and-operated ships;
3) owned by the åland Government and its use;
4) dredgers and hiekkajaalat;
5) fishing vessels, which are marked with a fish on the tusalusrekisteriin and a length of at least 15 meters, as well as trawlers; as well as 6) Finnish lifeboat – Finlands Sjöräddningssällskap ry., keep the archipelago tidy Association Håll Skärgården Ren rf:n Åland – Sjöräddningssällskap r, f and Etelä-Savon Environment Agency-owned and-operated vessels.
Fuel oil must not, however, be disclosed to persons referred to in subparagraph (1) to determine, in the ship, if the ship is also used for the excise tax on liquid fuels under section 2 of the Act for the purposes of paragraph 12, a private amusement.
6 (b) of section (27.12.2007/1500) tax free air kerosene may be handed over to the authorized warehousekeeper of dispatch from a tax warehouse to aviation.
Tax-free kerosene may be handed over to the authorized warehousekeeper of dispatch from a tax warehouse to the armed forces of the aviation use. The armed forces need to be stored in a separate container so as to determine, obtained by aviation gasoline, the fuel from the tank for use in a private yacht will not be shared with any of this.
6 (c) of section (27.12.2007/1500) section 6 (a) and 6 (b) in the cases referred to in section an authorized warehousekeeper can dispose of fuel to another authorized warehousekeeper to be delivered directly to the keeper of the warehouse of the duty free store or aviation.
Article 7 This Regulation shall enter into force on 1 January 1995.
The change of the date of entry into force and the application of the acts: 9.10.1997/922: This Regulation shall enter into force on 1 November 1997.
on 20 December 2001/1403: This Regulation shall enter into force on 1 January 2002.
18/06/03/559: This Regulation shall enter into force on 1 July 2003.
Notwithstanding the provisions of article 3 (1) of the Act provides a tax warehouse may be released for consumption until 31 August 2003, to perform the music to the light fuel oil, which is used in the furfuraalia, which is added to the diesel oil prior to the entry into force of this regulation.
Udine on 26 August 2004/815: This Regulation shall enter into force on 1 September 2004.
27.12.2007/1500: This Regulation shall enter into force on 1 January 2008.