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Combustion Regulations (Annex to the Branntweinmonopolverordnung)

Original Language Title: Brennereiordnung (Anlage zur Branntweinmonopolverordnung)

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Combustion Regulations (Annex to the Branntweinmonopolverordnung)

Unofficial table of contents

BrennO 1998

Date of completion: 20.02.1998

Full quote:

" Brennereiordnung (Annex to the Branntweinmonopolverordnung) of 20 February 1998 (BGBl. 384), as last amended by Article 6 of the Law of 25 July 2013 (BGBl. 2722). "

Status: Last amended by Art. 6 G v. 25.7.2013 I 2722

For more details, please refer to the menu under Notes

Footnote

(+ + + Proof of text: 4.3.1998 + + +) 

(+ + + Text of the Branntweinmonopolverordnung see: BrMV + + +)

Unofficial table of contents

Contents

FIRST BOOK
Manufacture and purification of the branntwein
Section 1
Manufacture of the branntwein
1. Division of distilleries § 1
2. Raw materials for the production of spirits in in-house distilleries § 2
3. Agricultural distilleries § § 3-5
4. Fruit distilleries § 6
5. Industrial distilleries § 7
6. Small distilleries § 8
7. Substance Owner § 9
8. Determination and modification of the distillery class § 10
9. Blade § 11
Section 2
Cleaning of the Branntwein
1. Admissibility § 12
2. Exceptions § § 13-17
SECOND BOOK
Brennrecht
1. General § 18
2. Assessment of other distilleries as potato Community distilleries on the right to use
a) Request for assessment of the right to be used § § 19-20
b) Measurement standards for the establishment of basic citations and fuel law Section 21
c) Assessment committees § § 22-23
d) Subcommittees § 24
e) Decisionmaking capacity of the assessment committees Section 25
f) Duties of the Chairman Section 26
g) Experts § § 27-29
h) Comparative distilleries § 30
i) Decisions of the Oberfinanzdirektion § § 31-32
(dropped) § § 33-37
k) Allocation of a provisional fuel law § 38
3. Assessment of potato Community distilleries on the burning right § 39
(dropped) § § 40-41
4. Fruit Community distilleries § 42
5. Loss of the burning right
a) Installation of distilleries on another plot of land Section 43
b) (dropped) Section 44
c) Transition to the processing of beet substances § 45
6. Annual firepower Section 46
(dropped) § 47
THIRD BOOK
Monitoring of the production and purification of branntwein
Section 1
Erection, registration and extinguisher of the distilleries
1. Construction of distilleries § § 48-49
2. First-time operational login § § 50-52
(dropped) § § 53-55
3. Brennereibelegheft § 56
(dropped) Section 57
4. Measurement of equipment and vessels § § 58-62
5. Description of equipment and vessels § 63
6. Storage of equipment and vessels Section 64
7. Changes § § 65-69
8. Erasing of distilleries Section 70
Section 2
Security measures in the closure distilleries
1. General § § 71-74
2. Requirements to be applied in general to equipment, vessels and tubes
a) Nature § § 75-77
b) Lineup Section 78
c) Connection § 79
3. Closure measures
a) General § 80
b) Simple fasteners § 81
c) Double locks Section 82
(dropped) Section 83
4. Requirements to be met by individual appliances, vessels and tubes with regard to their nature, installation, connection or closure, and deviations from the general requirements
a) Combustion equipment Section 84
b) Templates § 85
c) Pumps § 86
d) Industry mixing equipment Section 87
e) Shutoff devices Section 88
f) Dust Indicator § 89
g) Clarion vessels § 90
h) Day Collection Vessels Section 91
i) Auxiliary Collection Vessels § 92
k) Intermediate Collection Vessels Section 93
l) Main collection vessels Section 94
m) Sauermaischerohre § 95
n) Branntweinpipes § 96
o) Water and steam pipes Section 97
p) Ventilation devices Section 98
q) Overflow devices § 99
r) Transfer tubes § 100
5. Measuring clocks
a) Official measuring clocks § § 101-105
1. Main measuring clocks Section 106
2. Auxiliary measuring clocks Section 107
b) Private measuring clocks Section 108
6. Exceptions § § 109-110
7. Reimbursement of costs of security measures
(dropped) Section 111
(dropped) Section 112
(dropped) Section 113
Section 3
Severance of distilleries
1. Concept and types of severance § § 114-115
2. Admissibility of severance Section 116
3. Loss of severance § 116a
3a. Duration of loss and re-registration for severance § 116b
4. Exclusion from severance Section 117
5. Failure and deprivation of severance § 117a
6. Settlement of closure distilleries Section 118
7. Limited number of obstab-fined distilleries § 119
8. Exploits
a) General § 120
b) Regular rates of yield § § 121-123
c) Special rates of yield § § 124-131
9. Severance to the minimum quantity § § 132-133
Section 4
Operational provisions
A. Closure distilleries
1. Operating opening, operational setting Section 134
2. Audit of security measures prior to opening of the operating system § § 135-136
3. Declaration of operations Section 137
(dropped) § 138
4. Management
a) Preparation, storage and treatment of the mash § § 139-141
b) Burning time; raw and fine burning § § 142-143
c) Use of the facility for other purposes than for distilling Section 144
5. Combustion equipment for the examination of samples § 145
6. Foreign wine (dropped) Section 146
7. Accounting § § 147-148
8. Delivery of non-delivery branded wine § 149
9. Storage of brandies in measuring-time distilleries Section 150
10. Branntwein contained in measuring clocks Section 151
11. Disturbances and hazards of the safety measures disturbances in the course of official measuring clocks. § § 152-154
B. Severance distilleries
1. Declaration of operations § 155
2. Material Monitoring Section 156
(dropped) § § 157-160
3. Management
a) Storage of raw materials Section 161
b) Grace period; preparation and treatment of the Maic Section 162
c) Burning time; raw and fine burning § § 163-165
d) Brennbuch Section 166
e) Use of the facility for other purposes than for distilling Section 167
4. Severance Login § § 168-172
(dropped) Section 173
5. Branntwine production by substance owners § § 174-175
Section 5
Safety measures in the non-operational time § § 176-178
6.
Official supervision § § 179-185
FOURTH BOOK
Delivery and take-over of the branntwein
Section 1
Delivery
1. Acceptance periods Section 186
2. Acceptance days § 187
3. Measures of the Federal monopoly administration Section 188
4. Obligations of the distillery owner § 189
5. Requests for removal § 190
(dropped) Section 191
6. Execution of acceptance
a) in general § 192
b) in distilleries with main measuring clocks § § 193-196
(dropped) § 197
c) in repeatedly driving distilleries § § 198-202
7. Postponing of the clearance § 203
8. By-products Section 204
9. Accounting § § 205-206
(dropped) § 207
Section 2
Inheritance
1. Obligations of the handling officers Section 208
2. Obligations of the distillery owner Section 209
(dropped) Section 210
3. Obligations of the Federal monopoly administration Section 211
Section 3
Delivery and acquisition of branntwine at monopoly collection centres Section 212
FIFTH BOOK
Branntwine
1. In general § § 213-216
2. Operating surcharge according to § 68 of the Act § 217
3. Recalculation of the Takeover § 218
4. Change of operation Section 219
5. Particulars of the customs offices (omitted). Section 220
SIXTH BOOK
Brantweinaufschlag
(dropped) Section 221
2. Setting of the fire-up § § 222-223b
(dropped) Section 224
3. Associations according to § 82 of the Law Section 225
SEVENTH BOOK
Specific provisions for individual holdings
1. Equipment for the manufacture or cleaning of firewalls outside the
Distilleries
§ § 226-233
2. Yeast plants without waving of spirits § § 234-236
(dropped) Section 237

First book
Manufacture and purification of the branntwein

Section 1
Manufacture of the branntwein

1.
Division of distilleries

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§ 1

(1) The distilleries are monopolistic distilleries (§ 21 of the law) or own distilleries. Own distilleries are all distilleries which do not belong to the monopoly distilleries. (2) In monopoly distilleries operated by the Federal monopoly administration, the provisions of the Rules of Distillery shall apply only in so far as this is not the case. Federal monopoly office is ordered.

2.
Raw materials for the production of spirits in in-house distilleries

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§ 2

(1) Only raw materials may be processed in own distilleries, from which only raw materials are to be processed before the first. (2) The raw materials used in the production of spirits are either mehlige, i.e. starch-containing substances (cereals, potatoes, etc.), or non-mehacious substances (fruit, wine, etc.). (3) In addition to rye, wheat, buckwheat, oats and barley, cereals include triticale, maize and dari, but not rice. Products of the processing of potatoes and residues thereof shall be the potatoes, products of the processing of cereals and residues thereof shall be considered to be equivalent to cereals if the products and residues contain starch; these products and Residues (including waste) may not contain components of other origin belonging to the raw materials of the spirits. (4) As fruit substances, the substances mentioned in § 27 (1) of the Law shall apply.
The following are understood in detail:
a)
Fruit: the fruits of the native species of stone and chernobyl plants and ingredients of them;
b)
among berries: the fruits of the native species of berries and berry fruit plants and ingredients of them, but not corinthians and raisins;
c)
in wine: wine as defined in the wine law and foreign wine with an increased wine spirit content if it does not contain any other than wine-derived wine spirit; and the wine produced from fruit or fruit juices, berries or fruit juices Wine-like beverages (fruit and berry wines), but not wine-like beverages of other types of plant juices, of malt excercises, etc. (e.g. Rhabarberwein, Malzwein);
d)
Roots: gentian, ginger and kalmuswurzeln, further roots that are closer to the federal monopoly, which provide a brandy with special, tastefully valuable properties;
e)
in residues: those in the processing of fruit, berries and roots (cf. under a, b and d) and in the preparation of wine (cf. (c) waste and residues resulting from it.
(5) The substances referred to in § 27 of the law also include topinamburs (horse potatoes). (6) Rubbing substances are molasses of all kinds (sugar production processes), beets, beet juices and other products of beets, but not sugar. (7) Material are sugar-containing fruit, plants and parts of plants, products obtained during their processing or in the processing of sugared starch, waste and residues other than beet and cellulose.

3.
Agricultural distilleries

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§ 3

(1) For the combustion industry, the goods of the same owner, which are physically separate from the distillery and do not have their own distillery, are also expected. (2) When an agricultural commodity from several owners on a Community invoice (3) The owner of an agricultural distillery shall not be entitled to participate in an agricultural Community distillery. (4) Where: Community distilleries shall be subject to the relationship of participation, (5) In agricultural distilleries may also be used as a fermentation or cooling water. (5) Non-mehacal residues of beer preparation (flint, smooth water, refrigerated trub, etc.) are used in appropriate quantities. Unofficial table of contents

§ 4

The main customs office may, for specific reasons, for example, to reduce the number of livestock, to reduce the number of livestock or to change the mode of operation, for the duration of the proven need authorise the sale of residues or fertilisers, or in other cases where the need for such a derogation is not allowed. By way of wise, as prescribed in § 25 of the law, without the distillery losing the agricultural property. Unofficial table of contents

§ 5

(1) Agricultural closure distilleries do not lose this property if they
1.
temporarily process self-produced fruit substances (section 2 (4)) alone, and the quantity of wine produced from these substances during the year of operation is not more than ten hundred parts of the annual production (intermediate),
2.
To process wine or fruit in accordance with the provisions of the common market organisations of the European Economic Community for wine and fruit and vegetables.
(2) Agricultural severance distilleries may process self-produced fruit substances without changing the distillery class. (3) The main customs office may permit exemptions from the restriction provided for in paragraph 1 (1).

4.
Fruit distilleries

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§ 6

Fruit substances which have been added to sugar, molasses or the like in order to increase the wine spirits (e.g. sugared fruit, oversugared wine) may not be processed in fruit distilleries.

5.
Industrial distilleries

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§ 7

(1) Industrial distilleries (Section 28 (1) of the Law) are in particular:
a)
Distilleries, which, if only occasionally, produce yeast;
b)
Distilleries, which only process cereals or potatoes but do not meet the other conditions for agricultural distilleries;
c)
Distilleries which, at times, process cereals or potatoes for a period of time, processing non-mehacious substances to a degree which goes beyond an intermediate agricultural holding (§ 5);
d)
Distilleries which process other substances other than cereals or potatoes or the mixtures of mehsils and non-mehsils;
e)
Distilleries which, although only at times, process other than those approved for fruit distilleries (e.g. beet, rhubarb, rhubarb, beer residues, south-fruits) alone or in addition to other substances.
(2) In addition to the commercial distilleries, all distilleries which have not submitted a request (§ 10) for allocation to the agricultural distilleries or fruit distilleries. (3) distilleries of the distilleries referred to in Article 28 (2) of the Law The species which do not comply with the conditions prescribed for agricultural distilleries or who do not belong to the agricultural distilleries are from the beginning of the operating year in which they no longer meet the conditions fulfil or declare the renunciation of the commercial distilleries. The change in the combustion class remains without any influence on the combustion law.

6.
Small distilleries

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§ 8

(1) A small distillery which exceeds the production limit of 10 hectolitres of wine spirit shall lose its capacity as a small distillery for the year of operation. (2) A distillery approved for severance shall be considered as a small distillery. is treated.

7.
Substance Owner

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§ 9

(1) Material owners (§ 36 of the law) are natural persons who do not have their own internal combustion apparatus, exclusively process self-produced fruit substances with the fuel of a foreign distillery and, in an operating year, no more than fifty (2) As self-produced substances, substances harvested by the owner of the substance as owner, usher or tenant (e.g. fruit) or collected by him or his authorised representative (e.g. wild berries and roots) or in one of the following are considered as self-produced. they have been produced for their own account (e.g. wine, (3) Persons belonging to a common household are only one person, usually the head of the household, entitled to process self-recovered substances according to Article 36 of the Law on Branntwein; the main customs office may be Allow exceptions. Owners of distilleries and their household members may not be treated as a substance owner even if the burning devices are not suitable for the processing of the substances considered for substance owners or if the distillery is not suitable for use in the manufacture of the material. (4) Owners of substances who exceed their monopoly-favoured production limit or process the other substances as self-produced fruit substances (§ 27 of the law) thus lose the right to treatment as Owner. (5) The Federal Finance Minister or the body designated by him may (6) The districts in which the processing of self-produced substances by substance owners is admissible pursuant to § 36 (1) of the Law are:
1.
the Oberfinanzbezirk Hessen;
2.
(dropped)
3. 3.
the Oberfinanzbezirk Baden;
4.
the Oberfinanzbezirk Kassel, the districts of the main offices of Wiesbaden and Oberlahnstein;
5.
Of the Oberfinanzbezirk Köln the districts of the main offices of Bad Kreuznach, Trier, Koblenz without the lifting districts of the customs offices Neuwied and Linz and in the main customs area Prüm the lifting districts of the Zolläoffices Bitburg, Bollendorf, Echternacherbrück, Gemünd, Roth and Wallendorf;
6.
the Oberfinanzbezirk Munich the districts of the main offices Lindau, Munich-Schwanthalerstraße, Munich Ostbahnhof, Bad Reichenhall and Rosenheim;
7.
The district of the main offices Bamberg, Fürth and Nuremberg, in the main customs district Hof of the lifting district of the Zollamts Kulmbach and in the main customs district Waldsassen the lifting districts of the customs offices Marktredwitz and Weiden;
8.
the Oberfinanzbezirk Württemberg;
9.
the Oberfinanzbezirk Würzburg.

8.
Determination and modification of the distillery class

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§ 10

(1) The owner of a newly constructed distillery shall declare at the time of the first registration (§ 50) which distillery class shall be assigned to the distillery. (2) The distillery owner who wishes to change the distillery class shall have the prior to the the first operating opening in the year of operation to the main customs office in writing. The change is valid from the beginning of the year of operation. (3) A distillery with the right to fire, which changes the distillery class, loses its right of fire (§ 38 (1) point 2 of the Law). (4) An agricultural or a commercial distillery, which is In the event of a transfer, severance is permitted and if the severance of the severance payment is to be maintained in the class of the fruit distilleries, it retains its production limit and may process fruit substances which its owner has not gained by itself. (5) Agricultural distilleries and fruit distilleries operating the conditions in an operating year of their distillery class shall be considered as commercial distilleries from the beginning of this year of operation.

9.
Blade

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§ 11

For each closure distillery and for each distillery distillery which has still a firepower right, a triplicate shall be made in triplicate, one piece at the customs office to keep the second piece in the distillery. and the third is to be sent to the office of the Federal monopoly office. The blade must contain all the information relevant to the labelling of the distillery and its treatment in accordance with individual provisions of the law. In the event of a change, the customs office shall have the correction of the family code to be corrected.

Section 2
Cleaning of the Branntwein

1.
Admissibility

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§ § 12 to 14 (omitted)

2.
Exceptions

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§ 15

(1) Finishing spirits may only be cleaned up to such a degree that the product obtained still has sufficient recognition of the characteristics of the raw materials used for the manufacture of the spirits. (2) If in a severance distillery of the rate of yield, having regard to the fine fire, has been particularly fixed, the whole of the product must be repeatedly aborted. Unofficial table of contents

§ 16

In shut-off distilleries, a special burner (fine burner) is to be used for fine firing. Unofficial table of contents

§ 17

(1) If the fine fire is to take place at a time for which a severance application is not lodged, the office of the main customs office which exercises the supervision of the tax shall, no later than 3 working days before the intended start of operation, after the date of commencing operation, shall be: to register in duplicate in duplicate. The office of the main customs office responsible for the supervision of the tax authority shall issue a permit. It may limit the declared operating time to the time necessary and necessary for the execution of the fine fire. (2) The order is in breach of order within the meaning of § 381 (1) (1) of the Tax Code, who intentionally or lightly the The notification requirement referred to in the first sentence of paragraph 1 shall be contrary.

Second book
Brennrecht

1.
General

Unofficial table of contents

§ 18

(1) The regular burning right of a distillery is the right to fire, which it possesses in accordance with § 31 of the law or which has been fixed for it from the year 1922/23. (2) The burning right, increased or shortened in accordance with § 40 of the law, forms the Annual firepower. It shall be relevant for the determination of the level of acceptance of the industry.

2.
Assessment of other distilleries as potato Community distilleries on the right to use

a)
Request for assessment of the right to be used

Unofficial table of contents

§ § 19 to 32 (omitted)

b)
Measurement standards for the establishment of basic citations and fuel law

c)
Assessment committees

d)
Subcommittees

e)
Decisionmaking capacity of the assessment committees

f)
Duties of the Chairman

g)
Experts

h)
Comparative distilleries

i)
Decisions of the Oberfinanzdirektion

Unofficial table of contents

§ § 33 to 37 (omitted)

k)
Allocation of a provisional fuel law

Unofficial table of contents

§ § 38 and 39 (omitted)

3.
Assessment of potato Community distilleries on the burning right

Unofficial table of contents

§ § 40 and 41 (omitted)

4.
Fruit Community distilleries

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§ 42

(1) Anyone who operates a fruit community distillery shall, at the request of the customs office, submit a list of the members in duplicate and notify it without delay of any changes. When submitting the list, it must be explained in writing that the members are shown to be aware of the provisions of § § 37 and 79a of the Act and which members are gaining fruit substances on a common basis. In the event of changes, these statements shall be made for the newly acceded members. (2) If fruit Community distilleries are operated by a registered association or by an association of persons without legal personality, the (3) the nature and quantity of the material supplied by the members and the quantity of wine produced therefrom, to be established at the request of the customs authorities at the request of the Member State. produced spirits are in prescriptions according to the prescribed pattern Proof. The remittancies must be kept in a place determined by the head of the supervisory service. (4) The main customs office decides on the request to regain the benefit of the production of spirits in a fruit-growing distillery.

5.
Loss of the burning right

a)
Installation of distilleries on another plot of land

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Section 43

The Federal monopoly administration may authorise the transfer of a distillery to another property, subject to the right of fire, if special circumstances of the individual case make the transfer necessary and there is no doubt that the previous one Distillery will continue to live in the new distillery, essentially unchanged, after management and economic activity. Such a continuation of the former operation is generally no longer to be assumed if it is a transfer to a long distance.

b)
Malt made of grain as auxiliary

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§ 44 (omitted)

-

c)
Transition to the processing of beet substances

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§ 45

(dropped)

6.
Annual firepower

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Section 46

(1) The annual burning right shall be calculated in such a way as to multiply and divide the regular fuel law with the hundredth parts fixed for the annual firepower law and to be divided by 100. In the final result, fractions of a litre of half a litre or more are to be rounded off to a full litre, but other fractions are to be taken out of use. (2) distilleries with a regular burning right of more than 100 or more than 200 or more than In the case of a reduction in accordance with § 40 of the law, 300 hectolitres of wine spirit shall not be allowed to come to a lower annual fire-fighting law than would be permitted to them if they had a regular burning right of only 100 or 200 or 300 hectolitres of wine spirit. (3) (dropped) Unofficial table of contents

§ 47

(dropped)

Third book
Monitoring of the production and purification of branntwein

Section 1
Erection, registration and extinguisher of the distilleries

1.
Construction of distilleries

Unofficial table of contents

§ 48

(1) Anyone wishing to set up a closure distillery (Article 52 of the Law) or to establish a severance distillery shall inform the main customs office in advance of the fact that orders of the customs authority to set up the distillery shall be notified to the main customs office. may be taken into account. The communication shall be accompanied by drawings of the operating rooms and the spirits wining and fire cleaning system (§ 74) as well as a description of the planned operating equipment. Further information on the raw materials to be processed and on the intended operating range shall also be provided. If the establishment of an official measuring watch (§ § 72, 101 to 107) or a private measuring watch (§ 108) is desired, this must be communicated and justified. (2) Anyone who wants to erect an observation distillery (§ 57 of the law) requires the approval of the test. the principal customs office, which shall be issued only if the main customs office of Stuttgart has issued a certificate in accordance with section 119 (3). The application for authorisation shall be subject to the presentation of a drawing and a description of the combustion equipment whose installation is intended to be drawn up. Prior to the granting of the permit, the distillery building or the distillery rooms shall not be prepared and the operating equipment, in particular the combustion equipment, shall not be purchased or ordered. Unofficial table of contents

§ 49

No more than one distillery can be operated on a property. The main customs office can allow exceptions if the official supervision (§ 43 of the law) is not made more difficult. In this case, the allocation of the raw materials in each state to the individual distilleries must be ensured. Each distillery must also have its own equipment and vessels for the production of yeast, the fermentation of the raw materials (as far as production requires), the distillation, the cleaning and the disposal of the wine in the wine sector. .

2.
First-time operational login

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§ 50

No later than two weeks before the opening of the operation of a distillery, the distillery owner shall submit the customs office in duplicate.
1.
a reference to the premises and to the establishment of the premises, in accordance with the model prescribed,
2.
a ground and tear which includes all registered rooms (§ 51);
3.
the calibration certificates or the documents relating to the determination of the contents of the main and intermediate collection vessels (§ 58),
4.
A drawing and description of the Branntweinwinning-und Branntweinpurification system (§ 74) with all piping. These also include pipes for water, steam, mash, lutter and lutter residues. In the case of important parts of the installation (for example, raw and fine combustion equipment, intermediate coolers, coolers, scrubber oil separators), the drawing also has to be able to detect the internal device of the apparatus. On request, special attention and cut drawings shall be included for the individual parts.
Unofficial table of contents

Section 51

The position of the notified parts of the operating equipment and the passage of the pipes, which water, water vapour, air (blower air, compressed air), mash, wine-containing vapours, spirits, methyl alcohol, nutmeg oil, are in the bottom and tear. It is possible to draw a water-extraction agent, a slug or a lad residue. Unofficial table of contents

Section 52

(1) In the case of the drawings, the symbols of the German Standards Committee and the specially specified symbols (see below) must be made. (2) In the drawings, the tubes are to be represented in the following colours: green for water, red for water vapour (zinnober), blue for air (blower air, compressed air), for mash (including seasoning, wine and other prepared raw materials) purple, for vinegar-containing vapours yellow, for spirits red (karmin), for methyl alcohol grey and green (alternating), for foie oil brown, for water extraction medium brown and blue (alternating), for slug black and white (alternating), for Lutter residue black. Unofficial table of contents

§ § 53 to 55 (omitted)

3.
Brennereibelegheft

Unofficial table of contents

§ 56

The owner of the distillery shall, in accordance with the instructions of the Chief Official of the Supervisory Service, unite the other documents and documents which shall be sent to him in accordance with the provisions of Article 50 and the other documents and documents which shall be officially sent to him. is to be kept. Unofficial table of contents

Section 57

(dropped)

4.
Measurement of equipment and vessels

Unofficial table of contents

Section 58

(1) The main and intermediate collection vessels must comply with the provisions of the measuring and calibration law and the legal regulations adopted pursuant to the measuring and calibration law. They must also be equipped with stand glass and scale or with another measuring device which complies with the provisions of the measuring and calibration law and the legal regulations adopted pursuant to the measuring and calibration law. The stand glass must have a shut-off valve. (2) The main customs office can, in place of the calibration of the standard, recognise in individual cases an earlier content determination, if there are no objections to its accuracy. Unofficial table of contents

§ 59

(1) Other vessels and equipment may be measured wet or dry. (2) The distillery owner is to be assigned to the measurements. Unofficial table of contents

§ 60

(dropped) Unofficial table of contents

Section 61

(dropped) Unofficial table of contents

Section 62

(dropped)

5.
Description of equipment and vessels

Unofficial table of contents

§ 63

(1) The owner of the distillery shall clearly indicate the equipment and vessels, as part of the facility, with the number and, insofar as they are calibrated or measured, with the room content in accordance with the application, the said vessel, (2) The name shall be affixed in a durable manner, in the case of steamers or spirits containing wine spirits, or vessels on a wooden or metal panel bearing on the equipment, or the vessel or in the immediate vicinity, in other vessels and vessels, on the (3) The closer orders shall be made by the Chief Officer of the Supervisory Service. It may also prescribe that, in the case of equipment and vessels passing through several floors, the name shall be affixed in each floor.

6.
Storage of equipment and vessels

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Section 64

(1) The equipment and vessels declared as parts of the operating equipment shall be kept in the distillery rooms and in the places specified in the ground plan for them. During non-use, they may be temporarily removed from the distillery rooms or kept in the distillery rooms elsewhere, with the written consent of the supervising officer. In this case, a change notification according to § 66 is not required. (2) Non-registered, but not registered, equipment and vessels may not be present in the distillery rooms. (3) Non-disclosure equipment and vessels used for burning purposes, may be kept in the distillery premises. (4) Equipment, vessels and tubes for non-burning purposes shall not be located in the distillery premises. The supervising officer may allow exceptions.

7.
Changes

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Section 65

The new owner has to notify the main customs office of a change in the property of the distillery within one week in writing in duplicate. In doing so, he has to acknowledge the correctness of the documents, drawings and descriptions presented in accordance with § 50, with the exception of the calibration certificates and the surveying negotiations, or to submit new documents or to make new measurements. . The main customs office may request the submission of further documents. Unofficial table of contents

Section 66

(1) Will the owner of the distillery
1.
modify the notified operating equipment or parts thereof or the registered rooms,
2.
for the first time to set up or convert parts of the operating equipment to be registered,
it shall be notified in writing to the main customs office in good time prior to its execution. The second sentence of Article 48 (1) and the second sentence of paragraph 2 and the second sentence of paragraph 2 shall apply. (2) Where changes are made in accordance with paragraph 1, or if the notified operating body or parts thereof are to be removed or put up in another place, the Distillers shall notify the customs office of this in duplicate at the latest one week before the date of entry into the customs office. On request, he has to submit new documents in duplicate in accordance with § 50. (3) If raw or fine-combustion appliances or other equipment suitable for the manufacture or cleaning of spirits are given away, the recipient shall also be shown in the display. (4) The parts of the facility which have been placed in another place, modified or newly added may not be used before the customs office has certified on the two-way display of the notification that it has the following: Change has been displayed. Unofficial table of contents

Section 67

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Section 68

If the documents referred to in § 50 have become uncluttered or otherwise unusable by means of supplements, the owner of the distillery shall, at the request of the Chief Officer of the Supervisory Service, submit new copies. Unofficial table of contents

Section 69

If a distillery is issued (§ 70), the existing official closures must be removed; otherwise, the procedure must be followed in accordance with § § 226 to 233.

8.
Erasing of distilleries

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Section 70

(1) A distillery shall be issued
1.
with the logout;
2.
if it permanently loses the advantage of burning under severance;
3.
if, in the case of closure distilleries, it can no longer be operated in a regular way, taking into account the provisions of Sections 71 to 108. This shall be presumed if it has been uninterrupted for more than ten full years of operation.
(2) The distillery shall not cease if the owner of the distillery, by the end of the year in which the distillery's lack of operational capacity has been ascertained or is suspected, of the customs office shall be declared in duplicate in writing; (3) The distillery shall be replaced by the distillery until the end of the following third year of operation, and shall resume operations in the following year. (3) not in the cases of § 64 (1) sentence 2 and § 175.

Section 2
Security measures in the closure distilleries

1.
General

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Section 71

Closure distilleries must be set up in such a way as to ensure that all vapour-containing vapours within the wine-making and branded wine-making facilities are compressed into spirits and the whole of the spirits in the wine-making plants which are to be collected certain devices. Unofficial table of contents

Section 72

(1) Safety measures shall be taken in the closure distilleries established pursuant to § 71 for the protection of the wine-containing vapours and the brandy. They consist in the fact that the wine-making and brandy cleaning systems as well as their individual parts (equipment, vessels, tubes; s. § 74) according to their condition, installation and connection must satisfy special requirements (§ § 75 to 79, 84 to 108) and also that from there where the burning materials are brought to the boil, up to that of the official recording of the brane wine (§ § 80 to 83a and in part § § 84 to 108). If branntwein is obtained in a different way than by abortion, the main customs office determines the security measures in agreement with the Federal monopoly office. (2) Official collection vessels are usually used for the collection of the branntwein. These include the vessels from which the spirits are removed (§ 186), i.e. the main collection vessels, under certain circumstances (§ 93 para. 3) also the intermediate collection vessels, as well as the Fuselöl-and aldehyde-branntwine collecting vessels. The main customs office may authorise the use of main measuring clocks (§ 106) instead of the main office vessels. It can also be arranged that, in addition to the main collecting vessels or main measuring clocks, special measuring clocks (auxiliary measuring tubes; § 107) are set up for the purpose of better monitoring of the distilleries. Unofficial table of contents

Section 73

(1) Branntwein may only be removed from the custody of the closure (section 72 (1)) with the assistance of officials. Equipment for the removal of spirits shall be affixed to the official collection vessels (section 72 (2)). Apart from the cases referred to in paragraphs 2 and 3 and in § 84 (4), they may also be situated in other places if they are necessary for the performance of the holding or the official supervision. (2) If the spirits are manufactured on severance (§ 116 para. 6, 7), with the approval of the main customs office for the derivation of the burnt wine produced on severance, a release cock can be installed between the radiator and the original (see section 116, paragraph 6, 7). Section 88 (1). The same can be done in the cases of § 144 sentence 2. (3) For the collection of small samples, tested and certified measuring devices (sampling teeth), which the number of samples taken, can be switched on into the arable tubes by the Federal monopoly office. view. The quantity of sample (shown sample number multiplied by the certified quantity of each sample) shall be the latest in the quarter or, if only a few samples of the wine have been consumed, in the final inspection of the wine in the To enter the year of operation in a socalled wine sample book in accordance with the prescribed pattern. The quantity of samples taken from the sample and the average wine spirit observed in the distillery shall be the quantity of wine to be calculated; the calculation shall be shown in the sample book. (4) Samples not referred to in Article 132 (2) (2) of the the law outside the distillery shall be consumed in the course of the investigations and tests necessary for the operation, shall be either taxed at the request of the distillery owner or, under official supervision, resupplied to the distillery or recirculated to the distillery or destroyed. Unofficial table of contents

Section 74

(2) All tubular parts of the plants which only carry out vapour-containing vapours (Geistrohre) or which are passed through by Branntwein shall be regarded as pipes. (Branntweinpipes). As the branded twine pipes are also to be considered the Lutterrearstand pipes, the air pipes on burnt-containing equipment, vessels and pipes, the overflow pipes and overhead pipes. The pipes of the plants also include the leaven tubes and the pipes leading to water or water vapour, insofar as they are to be officially secured (§ 95, section 97 (2)). (3) vessels are all parts of the plants which have only the task of: to include branntwein, e.g. Day-to-day collection vessels, auxiliary collecting vessels, intermediate collecting vessels, main collecting vessels, collecting vessels, sewage vessels, overflow vessels. (4) The term "equipment" means that all parts of the plants that do not form part of the tubes and vessels are grouped together, e.g. Raw and fine stovings, preheaters, intercoolers (capacitors, dephlegmators), coolers, templates, pumps, scrubber oil separators, burnt twine mixers, sample measuring devices, measuring clocks, steam pressure regulators.

2.
Requirements to be applied in general to equipment, vessels and tubes

a)
Nature

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§ 75

(1) All equipment, vessels and tubes (§ 74) and their connections (with the exception of the seals) must be made of metal. Metal is to be understood as meaning all substances which are referred to in chemistry as metal or alloys of metals. (2) The outer walls of the apparatus, vessels and tubes must be unharmed. (3) The outer surface of the metal must be visible. It must not be treated with colorants or other means of cover. A paint with a water-light varnish, with oil or similar substances is permitted, insofar as this does not prevent a visual inspection of the metal surface. (4) Glass parts may be used in the walls of the metal insofar as the contents of the Equipment, vessels and tubes must be made visible on the grounds of the holding or the official supervision. If the risk of injury to the glass parts is large and the glass wall may be located or may be temporarily located, the supervising officer may arrange the installation of special protective devices, e.g. at some distance from the glass wall. Wire mesh, wire or hard glass protective sheaths or the like require. Stand glasses may not be open at the top. For each glass part, the distillery owner has to keep a spare piece ready. Unofficial table of contents

Section 76

(1) All vessels (§ 74 para. 3) and of the devices (§ 74 para. 4) must be able to be visited on the inside. (2) All vessels, vessels and pipes must be able to ventilate the operating requirements accordingly. (3) All vessels and the vessels Devices for fine-combustion bubbles must have a device for detecting the liquid level in the form of stand or sight glasses. (4) All vessels must be completely empletily draining. Unofficial table of contents

Section 77

All pipes (section 74 (2)) must have a clear width corresponding to their purpose.

b)
Lineup

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Section 78

(1) All equipment, vessels and tubes (§ 74) must be so positioned or installed that they can be inspected accurately at all places where they are not directly connected. This requirement is also to be met in the case of pipes when they pass through walls, floors or the like. The opening can be closed with easily removable plates made of glass, wood or metal. When a pipe goes into a collection vessel space, the wall opening is to be closed with such plates in such a way that the plates can only be removed in the collecting vessel space. (2) The documents for apparatus and vessels are professional tubes, iron feet, or such that the floor of the apparatus or vessels can be completely overlooked down to its points of contact. (3) Branntweinpipes (§ 74 para. 2) must have a sufficient gradient. (4) Long-range twine pipes are Pipe holder to be fixed.

c)
Connection

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§ 79

(1) The walls of equipment, vessels and tubes (§ 74) as well as parts of them are together as well as with workpieces by brazing, welding, riveting, screw connections (e.g. screwing on one another, use of threaded sleeves, conical screw connections, or firmly and tightly to connect cap nuts, screws or flanges with screws. Brazing and welding must be smooth and flat. The flange rings must be seated or welded or rolled onto flanged, hard-soldered or welded-on edges. (2) The thickness of gaskets and packings must not go beyond the level of operation required. The substance used must satisfy all the requirements to be met on account of the particular chemical and physical properties of the liquids or vapours, and must not be resolved, in particular, by heat or spirits. (3) The substance shall be used in the following: The connection of metal to glass parts must be such that, in the event of temperature fluctuations resulting in a different expansion of the materials, neither the contents of the equipment, vessels or tubes nor the cutting of the contents of the equipment shall be obtained. Glass parts are to be obtained, and that in the case of a screw produced by tightening screws Sealing the metal parts on the glass parts do not exert any direct pressure.

3.
Closure measures

a)
General

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§ 80 General

(1) Equipment, vessels and pipes (§ 74), from which alcohol or alcohol-containing vapors could be removed after the solution of connection points or after injury to the metal walls, are considered to be particularly endangered plant parts by closure caps (§ 82) or closure rooms (§ 83). (2) Connection points on the remaining appliances, vessels and tubes as well as on the caps are to be secured by means of seal seals (§ 81) in such a way that a release is only possible after injury of the closures. Seal seals are not required at joints created by professional welding, brazing or riveting, the latter only with the use of full rivets. (3) Particularly endangered plant parts are obtained by equipment or Vessels which otherwise do not require official security shall be completely closed by all sides of these vessels and vessels and shall be officially secured in accordance with paragraph 2.

b)
Simple fasteners

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§ 81 PlombenverPorts

Plant or cap parts, which are to be secured in accordance with section 80 (2), must first be connected to one another in a fixed and non-refundable manner by means of corresponding workpieces. The seals are then to be applied to these. For this purpose, special devices (bores, eyelets) must be mounted on the workpieces at the least possible intervals, which devices permit a suitable and easy application of the closures. Eyelets must be welded or hard soldered.

c)
Double locks

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§ 82 Kappenclosures

(1) Coats of arms are easily removable metal jackets, with which the parts to be secured are enclosed at a distance of at least 20 millimetres in such a way that access to the covered parts does not exist. They are secured by means of seals (§ 81). (2) The individual cap parts must either grip at least 10 mm on top of each other or be provided with bent-over edges, over which a sheet metal fold can be pushed. Other connections shall be permitted if they are to be excluded from access to the protected parts of the facility. The metal of the caps must be so stable that the cap parts cannot be bent apart at the connecting points. (3) By way of derogation from § 80 (2), caps or cap parts may also be produced using soft solder. In this case, eyelets or the like must additionally be fastened with full rivets. The insides of such caps are to be painted with a bright, opaque colour. For the outsides, § 75 para. 2 shall apply to us 3. Necessary cutouts in caps must be protected by a glass pane firmly attached to the inside. Unofficial table of contents

§ 83 Spatial closures

(1) The closure area, including its access points, shall be so guided by all sides that access is impossible without the solution of official closures or without any easily perceptible damage to the room. For this purpose, walls, ceilings and the floor of the closure must be made of smooth, clear and homogeneous internal surfaces. (2) The access points shall be such that the doors, including the holding devices (frame, fishing), shall be of such a nature as to: shall be affixed or secured in such a way as to prevent any change in its nature or location without leaving visible traces. The other access points (e.g. ducts, ventilation openings) are to be covered with suitable wire mesh or perforated metal plates. The fastenings for this, as well as door and window hinges, screw connections and the like, should be mounted as far as possible in the interior of the closure space and should not be accessible from the outside. Otherwise, detachable parts of the closure space delimitation are to be secured by means of seal seals. In addition, the doors of sealing rooms for collecting vessels are officially secured by customs locks. The owner of the distillery has to hold closed spaces under private closure. (3) As far as glass, wire mesh and perforated plate fields are used as sealing space, these are from the inside of the closure space in metal angle frames. , that they cannot be detached from the outside nor forgiven or bent out. The metal angle frames are to be firmly connected to one another and to the other closure space deletions. Fasteners accessible from outside the closure space are to be secured by means of seal seals. The grid and perforated plates must have a distance of at least 1,000 millimetres from the installation parts to be secured. A mesh size or A hole size of 225 square millimetres should not be exceeded, and the wire thickness or the hole spacing should be at least 2 millimetres. Unofficial table of contents

Section 83a Transitional scheme

A double closure applied in accordance with § 80 (1) and § 82 in the version valid up to 30 September 2000 shall remain. The main customs office can repeal it in the case of rebuilding of the distillery or on the occasion of a closure examination (§ 135).

4.
Requirements to be met by individual appliances, vessels and tubes with regard to their nature, installation, connection or closure, and deviations from the general requirements

a)
Combustion equipment

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Section 84

(1) The provisions of section 75 (3) and section 78 (1) shall not apply to the raw fuel bubbles with direct firing, insofar as their equipment requires a direct connection with masonry; and the mash columns, in so far as they are (2) Burners may be surrounded by a jacket which aggravates the escape of heat. (3) During the stripping operation, the reflux fire must be made up of the reinforcing columns, intermediate coolers, scrubber oil separators, or the like. into the raw combustion equipment. For this purpose, arable twine pipes, by means of which this spirits from reinforcing columns, intermediate coolers or the like, flows back into raw fuel with natural gradient, must not contain shut-off valves or shut-off valves. In addition, in the case of raw fuel bubbles, in which access to the opening of the reflux burner pipe is possible through the filling opening, special devices ensure that the return of spirits into the crude combustion bubble is not arbitrarily can be prevented. If the reflux fire is transported from the reinforcing column to the mash column by means of a pump or the like and is a mash column with a different device as a hood, then the pump line or the power supply has to be carried out. For the pump, have a secured blocking device which closes automatically when the mash column is not in operation. (4) To test the output residues, the lower compartment of the mash columns, the Schlempedrain controller or the Schlempesammler small coolers (sample cooler) for the suppression of vapours . Small sample taps may be installed in the discharge lines for the residue of the Lutter residue, which can leave liquid dripping in drops in the open position. The wine spirit strength of the residue residues should not be more than two parts by weight. (5) The residue residues are to be diverted in such a way that a removal of spirits is not to be obtained. As a rule, the Lutter-rearview tube is to be fed into a public sewer or a pit. The pits must be easily inspected on the inside and either a seepage or a strong dilution or contamination of its contents must be guaranteed. Your cover is to be secured. The size of the pits must be adapted to the operating conditions. The Lutterrearstand watch is first to be used as a bag tube and in the pit to short over the ground. The drain for the liquid located in the pit is located at the top under the cover of the pit. The inflow pipe and the discharge pipe are firmly fixed in the wall of the pit. In front of the discharge opening (overflow) opening, a close-meshed wire mesh or the like is to be installed in the interior of the pit or in other ways to ensure that the mine contents cannot be removed. The same applies to other tubes which open into the pit in addition to the Lutter-rearview pipe. (6) In the case of the fine-combustion apparatus, the attachment of control-safe devices which serve the addition of flavorings and cleaning agents is permitted.

b)
Templates

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§ 85

(1) In order to be able to determine the strength and temperature of the spirits at any time of the take-off, the spirits are made visible in templates equipped with wine-Spirit spindle and thermometers. The templates must be ventilated into the uppermost part of the glass bell. (2) Templates before measuring clocks, through which the raw branded wine is guided, must be provided with a filter device for which a spare piece must be present.

c)
Pumps

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§ 86

(1) Wing pumps, diaphragm pumps, lifters or steam jet pumps shall be used as fire pumps within the spirits ' wining and brandy cleaning systems. Other pumps are permitted with the approval of the main customs office. (2) Pumps with stuffing bushes are to be secured in such a way that the device through which the package is pressed into the box does not follow without the involvement of customs officers, but does not can be loosened.

d)
Industry mixing equipment

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Section 87

If the official measuring tube flows from constantly changing strengths to obtain a measuring time display which is unfavourable for the monopolbelange, the Federal monopoly office of the owner of the distillery can use the power mixing equipment in order to connect the distillery to the distillery. between submission and measurement clock. In any case, the device of the mixing devices arranges the Federal monopoly office.

e)
Shutoff devices

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Section 88

(1) The movable parts of the shut-off devices are to be secured against removal and loosening. Where shut-off devices are also to be secured against rotation, they must also be such that the closure necessary to prevent rotation can be applied only when the shut-off devices are in the correct position. (2) In their liquid passage, shut-off devices must correspond to the inside width of the pipes (see § 77). (3) Hähne must be set up in such a way that its position can be clearly identified immediately.

f)
Dust Indicator

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§ 89

In order to determine whether spirits have escaped due to a spout over the upper edge of air tubes (Section 98 (1)), compression indicators are used which are filled with spirits, when spirits emerge from the air pipe, and thereby the display exit. The air pipes installed between the radiator and the receiver, as well as on equipment and vessels, must be provided with compression-time devices. In other places, congestion indicators may be required if the Chief Officer of the Supervisory Service deems it necessary. Dampers in a simplified form (perennials) must be located on the air tubes, which are used for the ventilation of originals and can be discharged from the originals via the branded wine.

g)
Clarion vessels

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§ 90

If the filters in the original (§ 85 para. 2) cannot completely hold back the inaccuracies of the spirits, the Federal monopoly office for the mechanical cleaning of the spirits can demand that clarifying vessels be used in the production of the water. Branntwine is switched on. The vessels shall be set up in accordance with the arrangement of the Federal monopoly.

h)
Day Collection Vessels

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Section 91

In order to determine the daily yield or the yield of certain quantities of the waste fuels, daily collection vessels may be switched on into the arable twine with the approval of the main ollamt. The daily collection vessels must be able to take up the amount of spirits that can be generated in one day.

i)
Auxiliary Collection Vessels

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§ 92

If the gradient to the flow of the spirits into the main collecting vessels does not exist, auxiliary collecting vessels in addition to the pump may be switched on into the furnace twine. The auxiliary collection vessels must be able to accommodate the amount of spirits that can be generated in one day.

k)
Intermediate Collection Vessels

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Section 93

(1) The raw brandy is first collected in distilleries in which the enemy fire is carried out in accordance with § 198 para. 1, and from there it is transferred to the burner, which is intended for fine combustion, when necessary, with a pump. Fine-branded wine can also be introduced into the intermediate collecting vessels, which is to be finely fired once again. There may be several vessels for the different types of spirits, or a vessel may consist of several compartments. (2) Instead of in intermediate collection vessels, the raw brane twine can also be directed directly into the fine combustion bubble. (3) The intermediate collection vessels for the raw brane must be able to absorb at least the amount of burnt wine required for the next filling of the fine combustion equipment. Other intermediate collection vessels shall be so large that an overfilling is not to be obtained. If raw-brandies or pre- or post-circulation of fine-brandies are also removed in fine-burning distilleries, the intermediate collection vessels for raw brandies shall be considered as official collection vessels (§ 72 para. 2); their size shall be governed by section 94 (2).

l)
Main collection vessels

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Section 94

(1) When several main collection vessels (§ 72 para. 2) are set up, the connection of the vessels to each other and the supply of the branded wine must be set up in such a way that only one vessel is filled and the subsequent branntwein is then unimpeded into a (2) The total volume of the main vessels of a distillery must be large enough to accommodate the amount of spirits produced in one month at full utilization of the existing equipment. can. The main customs office may, with the consent of the Federal Office of monopoly, allow a smaller amount of space, if it does not make excessive use of the handling officers and, in the case of branntwein, which is delivered to the Federal monopoly administration, the Cargo space can still be exploited in a worthwhile way.

m)
Sauermaischerohre

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§ 95

(1) The fuel (mash or other fermented substances, such as wort, alkali, wine) shall be supplied to the raw fuel by means of a pipe (acid-maceration tube) which leads to almost the bottom of the fuel assembly or of its part under consideration. (dip tube) or shortly before the entry into the burner has a non-return valve. In the case of mash columns, it is sufficient for the tube to be guided in a kun-or sack-like manner before entering the burner. The parts of the sour mash pipes, which are guided or provided with a non-return valve, must be officially secured against changes. (2) In the case of the acid-mash-pipes on preheaters, in which the mash is made up of the mash wine-containing vapours develop, one of the measures referred to in paragraph 1 shall apply.

n)
Branntweinpipes

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§ 96

The incense pipes leading into vessels (§ 74 para. 2) must end up in the wall of the vessels. The furnace twine through which the fire shall be placed on the fine-combustion apparatus shall be so arranged or equipped that vapour-containing vapours from the fine-combustion apparatus cannot escape through this tube.

o)
Water and steam pipes

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Section 97

(1) Pipes, through which water or water vapour is introduced into a part of the industry, containing spirits or wine-containing vapours, of the wine-making or brandy purification systems shall be equipped with devices which shall automatically include: Prevent the drainage of spirits and spirits containing wine from these pipes. Except for the steam pipes which go directly into parts of the raw combustion equipment, which lead to fuel. (2) The devices (paragraph 1) and their joints, as well as the pipes from the devices to the mouth of the pipes, are in in the same way as the part of the installation into which the water or steam pipe opens. In addition, the pipes leading to the devices, including the fittings located on them, are to be secured by simple closure in such a way that it is no longer to be provided that the effectiveness of the devices is influenced.

p)
Ventilation devices

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Section 98

(1) The ventilation device on equipment containing spirits, vessels and arable tubes is usually made up of a vertically mounted air pipe. A hood is to be fastened on its open mouth, which hood is closed down through a perforated plate with air openings of at most 1.5 millimetres in width. The hood itself must not contain any air holes. The air tubes must be so high that, in the case of a good operating mode, an escape of spirits from the mouth is not to be feared. This condition shall be considered to be fulfilled in the case of air tubes on coolers if, at the maximum hourly output of the fire, up to 30 litres the mouth of the air pipe shall be the outlet from the radiator by at least 300 millimetres, with a larger hourly space. (2) If at least one pre-written air pipe (paragraph 1) is present in the plants, the ventilation of vessels containing spirits may also be ventilated by vessels and brandy tubes. Pipe connections with this air pipe (air connection pipes) brought about (3) For the ventilation of equipment containing spirits and vessels, air valves may also be used if they cannot be allowed to escape spirits or be influenced arbitrarily from the outside. (4) To be used for the ventilation of the air, the air is to be used for the ventilation of the air. Ventilation of equipment and pipes containing spirit-containing vapours can also be used for air valves if they cannot be opened freely from the outside. Otherwise, they are to be incorporated into a tube, which is to be connected to the Geistrohr leading to the cooler, in such a way that the vapors emerging from the cooling escape escape after the cooler.

q)
Overflow devices

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§ 99

Where it is possible for spirits to emerge from closure custody prior to their official registration as a result of overcrowning of equipment or vessels, measures must be taken to ensure that overflowing spirits are placed on the official collection points flows. If, in the individual case, such measures are not possible or are not appropriate, monitoring by means of congestion indicators is sufficient (Section 89). Under certain circumstances, overflowing spirits can also be directed into special vessels (overflow vessels). Overflow pipes must not be kept higher than the lowest of the upper edges of the air pipes connected to them.

r)
Transfer tubes

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§ 100

Where devices are suitable for inhibiting or even preventing the occurrence of the fire (e.g. filters, private gauges, shut-off devices), the transfer pipes shall be fitted by means of which, in the event of a spread of the branded wine, the Obstacle is routed. Transfer pipes must not be higher than the lowest of the upper edges of the air pipes connected to them. In special cases, the transfer tube can be guided into an overflow vessel (§ 99).

5.
Measuring clocks

a)
Official measuring clocks

Unofficial table of contents

§ 101

Official measuring clocks are the wine spirits, wine spirits and samplers approved by the Federal Ministry of monopoly administration. Unofficial table of contents

Section 102

(1) The Federal Office of the Monopoly (Bundesmonopolamt) has issued an instruction on which types of measuring clocks are permitted at all for the measurement of spirits in the distilleries (measurement clock order). In the instruction, the approved measuring clocks are described in their individual parts and facilities and arrangements are made for their dispatch, preparation, treatment and examination. (2) The Federal monopoly office shall, in the individual case, determine according to the Information provided by the distillery owner and the main customs office of the operating conditions of the distillery and according to own experience of the type of measurement clock to be used and the special equipment to be installed in accordance with the operating characteristics of the holding. The same thing has to happen if the operating conditions of a distillery, according to which a measuring watch has been determined, change. Unofficial table of contents

Section 103

(1) Only measuring clocks which have been examined by the Federal monopoly office before being drawn up may be used. The test shall be carried out in general before being sent to the distillery. A certificate of authentication shall be made double by means of the examination. One copy is to be made available to the distillery at the customs office, and the other to the Belegheft in the distillery. (2) The Federal monopoly office determines which parts of the measuring clocks are to be tested and to be certified in detail. (3) certified parts are repaired or worked up, they shall be re-examined and certified before the insertion into the measuring clock. The same applies to parts which are intended to replace certified parts. (4) Measuring clocks which are to be placed in another distillery or which have been made available to unauthorized persons as a result of a closure injury shall be re-used before they are used further. check. The same shall apply to measuring clocks kept outside a distillery before they are to be relocated in a distillery. In such cases the Federal Office of the monopoly may request that the measurement clock be sent to the manufacturer prior to its further use and to carry out the examination in the case of the manufacturer. It is also possible, if the official closures were unharmed, to allow such measuring clocks to be put into operation prior to being tested again. Unofficial table of contents

Section 104

The distillery owner has to obtain the measuring clock at his/her costs in a proper condition. It has to acquire and maintain spare parts to be described in more detail by the Federal Office of the monopoly. Unofficial table of contents

Section 105

The measuring clock as well as certified parts and certified spare parts shall be sent to the distillery owner under an amy closure. The distillery owner shall indicate the reception to the supervising officer and shall receive the closure unharmed.

1.
Main measuring clocks

Unofficial table of contents

Section 106

The main measuring clocks are the official measuring clocks which serve for the detection of the spirits (§ § 101 to 105).

2.
Auxiliary measuring clocks

Unofficial table of contents

Section 107

(1) Auxiliary measuring clocks are the special official measuring clocks which can be used in accordance with § 72 (2) on the order of the main customs office for better monitoring of the distilleries. (2) The indications of the auxiliary measuring clocks are with the quantities of wine taken from the wine (3) In agreement with the Federal monopoly office, in special cases the main measuring clocks can be used simultaneously as auxiliary measuring clocks.

b)
Private measuring clocks

Unofficial table of contents

Section 108

Private measuring clocks with the approval of the main customs office may be switched on into the spirits wining and brandy cleaning systems. They must ensure an unimpeded flow of the spirits and must not allow for the separation of samples.

6.
Exceptions

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§ 109

The main customs office is authorized to:
a)
to order further precautionary measures in individual cases, if the provisions in § § 71 to 108 do not appear to be sufficient to secure the monopoly of the monopoly;
b)
authorise, in agreement with the Federal monopoly office, in individual cases, that the provisions in § § 71 to 108 are not complied with in whole or in part. Special supervisory measures can be arranged here.
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§ 110

If spirits or brandy wine cleaning systems or parts of them, for which exceptions pursuant to § 109 (b) were approved, are replaced by others, the new installations or parts shall comply with the requirements of Sections 71 to 108. In special cases, the main customs office may, in agreement with the Federal Office of monopoly, also allow exceptions.

7.
Reimbursement of costs of security measures

a)
General

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Section 111

(dropped)

b)
Procedure

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Section 112

(dropped) Unofficial table of contents

Section 113

(dropped)

Section 3
Severance of distilleries

1.
Concept and types of severance

Unofficial table of contents

Section 114

(1) In the severance distilleries, the quantity of the spirits to be produced shall be officially estimated, without any closures. This is done in such a way that the quantity of alcohol is calculated from the quantity of the raw materials which are intended for the production of the spirits and from the applicable rate of yield (§ 120). The quantity of alcohol determined therefrom is either:
a)
the tax on spirits is fixed in advance in accordance with Section 170a (1) (severance payment to a certain amount of duty), or
b)
the minimum quantity of alcohol to be submitted for official production is fixed in accordance with section 132 (1) (severance payment to the minimum quantity).
(2) In the case of severance payment to a certain amount of duty, the branntwine produced shall immediately enter free circulation without official handling; in the case of severance payment to the minimum quantity, the spirits produced shall be subject to official supervision pursuant to § 132 of the German Federal Council of Germany. Paragraph 2. Unofficial table of contents

§ 115

(1) To a certain amount of duty (§ 114 (1) under (a)), unless otherwise ordered in accordance with paragraph 2, the distilleries referred to in § 116 are to be found. (2) The severance payment to the minimum amount (§ 114 para. 1 under b) may be ordered shall be
a)
the main customs office in severance distilleries, if the monopoly volume appears to be at risk,
b)
by the main customs office in cases of § 118,
c)
The supervising officer in cases of § 153 (1).

2.
Admissibility of severance

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Section 116

(1) Fruit distilleries which are able to operate but are not in a closed position shall be approved on request within the limit number (§ 119) with a production limit of fifty litres of wine spirit during the year of operation for severance. The main customs office decides on the application. (2) The approval for severing is excluded if a permanent burner, a fuel injection unit with more than one hundred and fifty litres of room content, is added to the distillery equipment. or a number of combustion equipment, in particular a special fine-burning device. The steam pipe from the water bath of the burner into the outlet connection of the combustion bubble is permissible. (3) Only fruit substances which the distillery owner himself has obtained may be processed in fruit distilleries which are approved for severance. (4) The distilleries of all classes approved for severance with the production limit of three hectolitres of wine spirit shall retain this severance. They may process other than self-produced substances. (5) Fruit distilleries that have been found can be transferred to another property on request in special cases within the Oberfinanzbezirk. The Federal Minister of Finance or the authority designated by him shall decide on the application. (6) The main customs office may be agricultural closure distilleries for the intermediate operation (§ 5) up to a production quantity of fifty litres of wine spirit in the Allow the operating year for severance, if special collecting vessels or main measuring tubes would have to be set up for the detection of the branded wine produced from fruit matter under closure. The quantities of wine produced in the case of a settlement shall be calculated on the basis of the right of fire or on the quantity of wine produced as produced within the firebox and on an approximately declared production maximum. (7) The main customs office may be owner of the wine. of closure distilleries, upon request, authorise the distillery to burn under severance conditions in the distillery under its own declaration of the holding.

3.
Loss of severance

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§ 116a

(1) There is a loss of the benefit of burning under severance,
1.
Distilleries which exceed their production limit;
2.
Distilleries using or replacing equipment of the type referred to in Article 116 (2), first sentence, of the type referred to in Article 116 (2) sentence 1;
3.
Distilleries which, contrary to the provisions of Section 116 (3), process other substances as self-produced fruit substances or the substances whose processing is reserved for the monopoly distilleries (§ 21 of the Law);
4.
Distilleries burning in the section if they exceed their section wine spirits or process substances which are not approved for firing in the section;
5.
Fruit distilleries which change the distillery class or process imported wine;
6.
commercial distilleries that process
a)
the wine imported,
b)
Wine with a sugar additive which is not permitted under the wine law;
c)
Fruit and berry wine, with a higher sugar content than is customary after the transport site,
d)
Sugar or beet materials alone or mixed with other substances; distilleries which have so far processed the juice (Krautsulze) resulting from the crushing of fodder beet under severance, retain the severance;
7.
agricultural distilleries, which are converted into Community operations;
8.
Distilleries which permanently or temporarily lose the connection with the related economic operation or the distillery land, for example by inheritance, sale, lease or similar legal or actual operations;
9.
Distilleries in which a tax evasion has been completed or an attempted tax evasion has been committed, if the tax offence is determined by a final judgment of the criminal law.
(2) In the cases referred to in paragraph 1 (1) to (8), the concession to burn under severance shall, in the case referred to in paragraph 1 (9), be lost with the date on which the tax offence has been committed.

3 a.
Duration of loss and re-registration for severance

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§ 116b

(1) In the case of § 116a (1) no. 9, the loss is a permanent one if the distillery owner or a member of his household or his holding has been punished for the tax offence with a term of imprisonment of more than two months. (2) In the other cases of Section 116a (1) (9), the Federal Minister of Finance or the Federal Minister of Finance, he or she shall be able to determine the amount of his or her work. Place distilleries on request for appropriate waiting periods as fruit distilleries with a Production limit of fifty litres of wine spirit, in special cases with its former rights, allow to be re-severed. Distilleries may be admitted to severance immediately after the loss has been established with their former rights if the loss of severance has occurred for the reasons mentioned in § 116a (1) (1) (1) to (8) or if in the case of § 116a Paragraph 1 (9) has not been committed in aggravating circumstances and its consequences are not significant. At the time of the loss and with its previous rights, distilleries may be re-admitted for severance if the offence which resulted in the loss of severance from a substance owner, without the involvement of the distillery owner, or of a member of his or her household or establishment, the owner of the distillery did not benefit from the offence and did not infringe the duty of due diligence. (3) The condition for re-authorisation in the cases of paragraph 2, the first and second sentences of paragraph 2 shall be that the financial penalties imposed in connection with the loss of the severance payment and the claims of the Federal monopoly administration for spirits shall be redeemed for the payment of a transfer fee, to the extent that the distillery owner owes it or is liable for it.

4.
Exclusion from severance

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Section 117

(1) Any person who is punishable by a final sentence for a complete or attempted tax evasion shall be excluded from the date of the disbursement of the offence in which the offence has been committed. (2) The exclusion shall be a If the offender has been punished by a custodial sentence of more than two months, or if the offender has already been excluded from the advantage of burning under severance, for a criminal offence. In other cases, the Federal Minister of Finance or the body designated by him may cancel the exclusion on request after a reasonable waiting period or with the appropriate application of Section 116b (2) sentence 2. Section 116b (3) shall apply accordingly.

5.
Failure and deprivation of severance

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§ 117a

The main customs office may refuse distilleries, distillery owners and fabric owners the advantage of burning under severance, on time or in the long term, if the tax revenue is at risk, or if the trustworthiness of the There are concerns about the distillery owner or the substance owner. It may depriving the owner of the distillery and the owner of the substance of the disbursement, under severance, on time or in the long term, if these are to be used for commercial purposes in other Member States of the European Union, or can be spent.

6.
Settlement of closure distilleries

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Section 118

The main customs office may allow a distillery to be set up in a safe and secure way temporarily for the purpose of severing the minimum quantity if, without fault of the distillery owner, the equipment required for the official registration of the branding is not available. can not be set up in time and a delay in the operation of the distillery would be associated with significant disadvantages.

7.
Limited number of obstab-fined distilleries

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§ 119

(1) The main customs office of Stuttgart shall carry out a reference for each Oberfinanzbezirk in the borough limits in force until 31 July 1998 on the limit number and on the number of fruit distilleries which are available for severance payment. (2) Before the approval of a fruit distillery for severance, the main customs office requires a certificate to the main customs office of Stuttgart that the approval of this distillery does not exceed the limit number. The main customs office reports to the main customs office of Stuttgart any change in the stock of the fruit distilleries admitted to the severance payment, which requires registration in the border-payment order.

8.
Exploits

a)
General

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§ 120

(1) The standard rate of yield (§ § 121, 122) or the particularly fixed rate of yield (§ 124) applies as the applicable rate of yield (§ 114). (2) The rate of yield is the amount of alcohol used in the case of mehligen substances from 100 kilograms and in the case of a number of substances. non-mehacious substances from a hectolitre of the substances. It shall be fixed in terms of litres and tenths of litres, with fractions of a tenth of a litre, if they are half a tenth or more, to be reckons of a tenth of a litre, but less fractions shall be removed.

b)
Regular rates of yield

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Section 121

(1) In the case of processing of fresh potatoes and scramble cereals, the following regular yields shall be adopted:
7 litres of alcohol from 100 kilograms of fresh potatoes and 26 litres of alcohol from 100 kilograms of scrapped grain.
(2) For the purpose of calculating the yield according to the regular rates of yield, the malt intended for the purpose of adding fresh potatoes shall be up to 5 per cent, in the case of cereals up to 15 per cent of the weight of the raw materials, except for the Consideration. If the addition of the malt exceeds these limits, the additional quantity shall be used in the calculation of the yield as a scrapped grain; fractions of a kilogram shall not be taken into account in this connection. Unofficial table of contents

§ 122

For the processing of non-mechily substances, the following regular yields shall apply to a hectolitre of material:

- Cherries 5.0 l A,
self-gained sour cherries 3.5 l A,
- Squeeze 4.6 l A,
- Mirabelle 4.8 l A,
- Plums and renekloden 3,9 l A,
- Drag 2.0 l A,
- Other Steinobst 3.5 l A,
- Kernobst, also Fallobst, as well as Kernobstwein 3.6 l A,
- Kernobsttrester 1,5 l A,
- Grapes and grapes 5.0 l A,
- Other Beerenobst 2.0 l A,
- Grape wine 6,0 l A,
- Beerenwein and -most 4.0 l A,
- Fruit wine yeast 2.5 l A,
- Grape wine taster from German wine-growing regions 2.0 l A,
- Grape wine trub (wine yeast) from German wine-growing regions 6,0 l A,
- Topinamburs (Rosskartoffeln) 4.6 l A,
- Enzian and other roots 2.0 l A,
- Beer up to 13 degrees Plato 4.0 l A,
- Beer with more than 13 degrees Plato 5.0 l A,
- Beer Residues 2.0 l A.
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§ 123

The regular rates of yield (§ § 121, 122) are to be reviewed at the end of each section (section 41 of the law). They will not be reduced because of the fine fire.

c)
Special rates of yield

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Section 124

(1) Where other substances other than fresh potatoes or cereals (dry potatoes, flour, etc.) or other substances other than those referred to in § 122 are processed by themselves or mixed with them, special rates of yield shall be determined. Special rates of yield shall also be fixed if, in accordance with the operating conditions or the nature of the raw materials, it is to be assumed that the quantities of alcohol calculated according to the regular rates of yield are substantially behind the actual quantities of alcohol. Exploits are left behind. Special rates of yield shall not be fixed and the specific rates of yield fixed shall not be amended if the actual yield of the rate of yield applied so far is no more than 40 per cent of the regular rate of yield or, (2) Special rates of yield may also be fixed if the distillery owner requests and makes it credible that the regular or special rate of yield is the rate of yield fixed exceeds the real yield, or if: in the case of a yield determination carried out on its own account, the real yield is less than the regular or particularly fixed yield rate. Unofficial table of contents

§ 125

(1) The special rate of yield shall be determined by the main customs office after the investigation of yields. (2) In the case of the determination of the rate of yield for mehlige substances, the addition of malt, if darrmalz is used, is of full weight and, if green malts are used, the amount of yield is determined by the main customs duty. is used with a quarter of its weight to be used as a scrapped grain. (3) The yields for a substance type are already particularly identified in several distilleries and a substantially consistent result is achieved. , according to this result, the rate of yield may also be applied to other distilleries , which process the same type of substance under similar operating conditions. Without special determination, the rate of yield can also be fixed if there is otherwise sufficient experience of the yield. (4) If the brandy wine (raw brandy, lutter) obtained in the first take-off (raw brandy) is still present in the distillery. Once or several times, the yield rate determined for the raw fire can be reduced by up to three hundredths, but at least a tenth of a litre for the shrinkage which is caused by the repeated downforce (fine firing). The amount of the reduction shall be determined by test burning (§ 129) or by experience by means of estimation. (5) Unofficial table of contents

Section 125a

(dropped) Unofficial table of contents

§ 126

The set of rates of yield shall be communicated to the distillery owner. In the cases referred to in § 125 (3), the communication may be replaced by public notice. From the date of the communication or the public notice, the rate of yield fixed shall be based on the calculation of the quantity of wine to be taxable. In the case of section 170a (4), first sentence, the rate of yield fixed shall also be applied in the case of tax or delivery measures, for which the calculation of the quantity of wine liable to duty is reserved in the case of the licence. Unofficial table of contents

§ 127

(1) The supervising officer shall determine the date for the determination of the yield (§ 128). The determination shall be unmutable and shall not be carried out until the holding has become uniform. The owner of the distillery is obliged to allow the investigation and the taking of the necessary samples at any time. (2) The yield determination shall be repeated if the initial result does not appear to be correct. This shall be the case in particular where the equipment or the operating mode of the distillery or the nature or nature of the substances to be driven have substantially changed. If the yield of the rate of yield differs by more than a tenth of a litre, the main customs office shall fix the rate of yield elsewhere. Unofficial table of contents

§ 128

(1) The yield shall be determined by test burning. (2) The main customs office may also arrange for the yield in the case of a number of substances to be obtained by the removal of mash samples and, in the case of non-mechous substances, to the extent that they are suitable for this purpose, by the downforce of Substance samples are determined. Unofficial table of contents

Section 129

(1) The test burning and the disposal of mash samples or samples shall be carried out in accordance with the instructions issued by the Federal Office of monopoly. (2) The investigation referred to in paragraph 1 shall be carried out by the supervising inspector, with the assistance of a second official , The owner of the distillery shall be called upon to attend the investigation and the sampling of the samples. Unofficial table of contents

§ 130

(1) The yield of such fluctuations shall be subject to the fact that a rate of yield which is applicable for a prolonged period cannot be fixed, so that the owner of the distillery may be obliged by the main customs office to indicate in the severance declaration which: (2) The main customs office has to take the orders necessary to determine the actual yield; it may prescribe: that the result of the raw and fine fires from the distillery owner shall be recorded. Unofficial table of contents

Section 131

(dropped)

9.
Severance to the minimum quantity

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Section 132

(1) In the case of the severance of the minimum quantity, the quantity of alcohol, which can be produced according to the applicable rate of yield (§ 120), shall be fixed in the tax or delivery certificate with the obligation to ensure that the distillery owner is responsible for the whole quantity of the quantity of alcohol. (2) The brandy produced shall be subject to official supervision and shall be kept in rooms and vessels to be reported until the official identification. The provisions applicable to closure distilleries shall be applied to the storage, further processing and delivery of the spirits, to the calculation and payment of the wine tax. In the cases of § 115 (2) (a), the Branntwein is also exempt from the obligation to deliver and, after handling, is left to the owner of the distillery against payment of the tax on spirits, if it is not a matter of spirits from fruit substances. (3) The main customs office may allow for small distilleries to be reduced; it may, in particular, authorise the trade of spirits instead of weighing in confessions. In this case, the quantity of wine is to be determined according to the instructions issued by the Federal monopoly office. Unofficial table of contents

§ 133

(1) If the quantity of wine produced for official determination exceeds the fixed minimum quantity, then the greater quantity shall be used for the further processing. (2) The pre-introduced quantity of wine remains to be found behind the fixed quantity. If a withdrawal of spirits is excluded, the minimum quantity can be left out of the box. Where the shortfall is no more than 1 per hundred of the minimum set, the decision shall be the duty of the handling officer, otherwise the main customs office.

Section 4
Operational provisions

A.
Closure distilleries

1.
Operating opening, operational setting

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Section 134

(1) Anyone who wishes to open the plant for the extraction or purification of spirits in a newly constructed or dormant closure distillery shall notify the supervising officer in writing at least five days before that date. The notification shall be accompanied by the declaration of operations (§ 137) in the case of newly constructed distilleries. In addition, it should be stated from which substances Branntwein is to be obtained and which mode of operation should be used. Where a change in the substance or mode of operation is intended, this shall be indicated with the same period of time if, therefore, the alcohol obtained has to be treated in a manner which is different from a monopoly. (2) As an operating opening, the production of spirits shall be deemed to have been opened up. from substances for which a mash appliance is required to be processed, the beginning of the use of this equipment, the extraction of spirits from other substances and, in the case of the cleaning of the spirits, the start of the first sales. (3) Operating settings of at least one week shall be timely to the supervisory officer to be displayed. (4)

2.
Audit of security measures prior to opening of the operating system

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§ 135

(1) Prior to the initial commensuration of the operation of the distillery, the main customs office of the distillery shall be responsible for checking whether all equipment, vessels and pipes of the wine-making and boiler cleaning system shall comply with the general requirements of the § § 71 to 79 and due to special requirements or deviations according to § § 84 to 108, whether the already existing closure measures comply with the provisions in § § 80 to 108 and whether for exceptions according to § § 109, 110 a need to be acknowledged is. For the purpose of checking, the Chief Officer of the Supervisory Service may, at the expense of the distillery owner, draw an expert craftsman and request that parts of the plant be taken apart and that water or water vapour into the installation or individual parts of the plant or individual components of the plant. of their parts. If there is no reason for the examination to be made, the official closure measures which have not yet been taken shall be taken. Official measuring clocks shall be put into service in accordance with the instructions issued by the Federal Office of monopoly (§ 102). (2) If the incense or spirits cleaning system is amended or supplemented, the changes or additions to be made to the system shall be as follows: (1) the same if temporarily withdrawn closures are to be re-applied, on account of the parts of the installation which were temporarily without closures. (3) The examination of the precautionary measures referred to in paragraph 1 is to be found in: to repeat each year in which the distillery is in operation:
a)
in the case of distilleries with uninterrupted operation, at a time to be determined by the supervising office,
b)
in the case of other distilleries prior to the opening of the operating system (§ 134).
Unofficial table of contents

Section 136

The result of the examination in accordance with § 135 (1) shall be subject to a negotiation with the distillery owner. If other or new security measures are required, a night-time trial shall be included.

3.
Declaration of operations

Unofficial table of contents

Section 137

(1) Together with the notification in accordance with Section 134 (1), the owner of the distillery shall describe in detail, in a doubling of the declaration of intent to be submitted to the supervising officer, the method used in the wining of the spirits and the cleaning of the brandy. is to be applied. The operational declaration is intended to provide a complete picture of the operating mode, starting from the start of the raw material treatment to the end of the output. It shall, in particular, provide information on the nature and quantity of the raw materials and excipients used for use (ratio of the malt used for the sugar to the quantities of raw materials used in hundreds of parts), the nature of the raw materials used and the quantities of raw materials used for the purpose of use. Identification and preparation for the downforce, on the course of the raw and fine burning (e.g. quantity and wine spirit content of the products, highest and lowest output strengths, average strength, type of pre- and post-run separation, type and quantity any additives, flavourings or cleaning agents, in the case of fine-burning), Time of the beginning of each section and the duration of these sections. As far as an extraction of Fuselöl, yeast, etc. (2) In distilleries which process mehlige or beet materials, the course of the preparation of the mash must be indicated (e.g. crushing and disintegration of the raw materials, determination of the starch and starch content, addition of the malt, course of the sugar, type, quantity, preparation and addition of the fermentation agent, rinsing water treatment), further treatment of the mash (e.g. filling of several fermentation vats, mixing of different mash, scooping up from Maische aus einem Gärbottich to another), as far as possible the the average concentration and temperature during the various guest sections, the extraction and further treatment of wine-containing washing water from the carbonic acid scrubbing and the loading of the distilling equipment, indicating the concentration of the individual actions necessary times. In the case of other distilleries, the relevant information must be provided. (3) The declaration of establishment must be in accordance with the operating provisions. (4) The operating advantages granted shall be indicated at the end of the declaration of operation, and the operating conditions shall be indicated by the (5) Changes in the operating mode shall be communicated by means of supplementary declarations. Unofficial table of contents

§ 138

(dropped)

4.
Management

a)
Preparation, storage and treatment of the mash

Unofficial table of contents

Section 139

(1) In distilleries which process mehic substances, only in the period from 6 a.m. to 8 p.m. or in the time specified in individual cases by the main customs office (period of grace) may be taken into account. (2) The date on which the intervention begins shall be the date in which: the increase in starch is initiated at the end of the mixing of the time in which the fermentation agent is added. In case of doubt, the main customs office determines the date to be considered as the beginning of the intervention. (3) The main customs office may extend the periods of mash applicable to mash from several substances, even on mash from other substances. (4) Contrary to the provisions of Section 381 (1) (1) of the Tax Code, the person concerned is acting intentionally or recklessly outside the grace period of paragraph 1. Unofficial table of contents

§ 140

The mash may only be prepared and fervated in the notified instruments or vessels (§ 50 no. 1). The treatment of the mash during fermentation is not subject to any restrictions. Unofficial table of contents

Section 141

(1) No establishments may be present in fermentation boilers, which may be used to boil the contents. However, it is permissible for the fermentation vessel to be connected to a steam line when the steam pipe opens up into the wall of the fermentation vessel (the fermentation vessel), does not project into the fermentation vessel (fermentation vessel) and above the mouth of the fermentation vessel. A device (metal screen or the like) which prevents the connection of a pipe or hose is mounted in the interior of the fermentation vessel (fermentation vessel). The main customs office can allow for exceptions in existing fermentation boilers and in the application of special procedures. (2) Gärbottiche (boilers), which are newly installed, must be equipped with a sight glass and thermometer (3) If a fermentation vessel (boilers) is used, which is provided with carbonic acid scrubbing, the washing water containing wine must be burnt together with the mash of the fermentation vessel (fermentation vessel).

b)
Burning time, raw and fine burn

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Section 142

For the use of the raw and fine-combustion appliances, the provisions for the period of grace of section 139 (1) shall apply (limitation of the burning time). Before the beginning of the combustion period, raw and fine combustion equipment must not be filled with waste fuel, except in the case of section 93 (2). The supervising officer may allow exceptions. Unofficial table of contents

Section 143

The daily and auxiliary collection vessels (§ § 91, 92) must be emptied immediately after the end of the daily aborting.

c)
Use of the facility for other purposes than for distilling

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Section 144

All parts of the registered operating facility may only be used for the operation of the distillery within the framework of the issued declaration of operation (§ 137). The supervising officer may authorise the use of parts of the facility for other than distilling purposes by arranging appropriate security measures; this shall only be permitted for fine-combustion appliances if access to the equipment is to be Intermediate collection vessels can be prevented and existing reinforcing devices do not contain any branntwein.

5.
Combustion equipment for the examination of samples

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§ 145

For the examination of samples, combustion devices without official closure may be used under the following conditions:
a)
The room content of the cooking piston must be dimensioned such that it can be dehumanised at most once a half liter of the liquid to be examined. In the case of the need, the main customs office may authorise combustion devices in which it is possible to depart at once up to a litre of liquid.
b)
If the sales product contains the spirit of wine, it must be destroyed or the liquid which has been taken from the sample to be added again.

6.
Foreign wine

Unofficial table of contents

Section 146

(dropped)

7.
Accounting

Unofficial table of contents

Section 147

The owner of the distillery has an operating manual and, if there are official measuring clocks, also to carry out a measuring watch according to prescribed patterns for each measuring clock. Unofficial table of contents

§ 148

The supervisory and handling officials shall also have the entries in the operating book and the results of the withdrawal of spirits from the point of view of the calculation of the revenue or the loss of the spirits and of the loss of the In the case of fireworks, it is necessary to examine the burning law and to draw the attention of the owner of the distillery to such disadvantages; however, the omission of this reference does not protect the owner of the distillery from the consequences of his management. The customs office shall, in the same manner, examine the goods returned and put into effect by the customs authorities, and shall correct the calculation of the acceptance of the spirits or of the fire in the event of a fire if there is reason to do so.

8.
Delivery of non-delivery branded wine

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§ 149

Manufactured and manufactured by the Bundesmonopolverwaltung (Federal monopoly administration) for non-delivery spirits of other substances as wine, stone fruit, berries or gentian roots or from a mixture of other substances with wine, stone fruit, berries or gentian roots. , the owner of the distillery shall, not later than two weeks before the end of the wine, submit a declaration of spirits in accordance with the prescribed pattern and indicate the quantity of the room and the raw materials of the spirits, of the of the federal monopoly administration.

9.
Storage of brandies in measuring-time distilleries

Unofficial table of contents

Section 150

If, in a distillery with official main measure, Branntwein, which is to be delivered to the Federal monopoly administration, is produced, it is up to the date of delivery (takeover) in a fire store (§ 135 of the law) of the distillery owner storage. The Branntwein shall be officially completed for the purpose of the sanctuary.

10.
Branntwein contained in measuring clocks

Unofficial table of contents

Section 151

Where the test, cleaning or other treatment of the measuring tube or individual parts or the original is taken from the product, it shall be, if it is not refilled into the measuring tube or the original, after the request of the distillery owner to be poured into the mash under official supervision, or to be returned to the holding in another manner or to be destroyed under official supervision. It may also first be taken under official closure, in order to be returned to the holding or to be officially destroyed.

11.
Disturbances and hazards of the security measures.
Malfunctions in the pliers of official measuring clocks

Unofficial table of contents

Section 152

(1) If an officially secured part of the incendiary wine-making or spirits cleaning system is damaged or an official closure is injured or has a congestion indicator (§ 89) is filled or another event has occurred, by means of which the , the owner of the distillery shall inform the supervising officer within 24 hours, under the description of the circumstances, and, if an operating book (§ 147) has been issued, immediately indicating in that case the The date and hour of the entry or the discovery will be made. (2) If the owner of the distillery detects a disturbance in the course of official measuring watches (§ 101), he shall proceed to the procedure in accordance with paragraph 1. It must not open the measuring clock. The note is to be made in the measuring watch book (§ 147). Unofficial table of contents

Section 153

(1) If a hurry is required, the facts shall be determined immediately after arrival of the ad with the supervising officer, but at the latest within 24 hours-in other cases as soon as possible-to determine the facts in place. In particular, it is necessary to establish how much spirits have been lost or withdrawn, or which have been shown to be insufficient or too much to be measured, and to discuss how to avoid events of the same kind in the future. If damage cannot be eliminated immediately, shall not be replaced by a regular replacement or other disturbances not by special, if provisional, protective measures, the supervising officer shall, in accordance with the request by the owner of the distillery whether the distillery is to be set up or to be found at the minimum quantity (section 115 (2) of c). Under certain circumstances, unfinished branded wine should be removed or the quantity of wine in accordance with section 192, paragraph 3, to be determined. (2) A negotiation is to be carried out on the outcome of the investigation and the orders taken. If the supervising officer did not include the trial himself, he must verify the facts and the appropriateness of the measures taken in all important cases on the spot. (3) The trial is to be submitted to the main customs office. Unofficial table of contents

Section 154

(1) If branntwein has been removed without the need to initiate criminal proceedings for the withdrawal of monopoly income, the main customs office shall determine the type of operation, the raw materials used, the existing Operating equipment and the yields hitherto customary in the distillery, the quantity of wine produced for the period from the last acceptance before the disturbances (§ 152) to the determination of the disturbances (§ 153) at least for the purpose of handling. For any possible shortfalls, the burnout should be paid. In the case of a resting distillery, the main customs office shall determine the amount of the wine spirits removed from the closure custody. (2) In the course of an operating year, a congestion indicator shall be filled more than twice in full. , the main customs office has to arrange security measures in agreement with the Federal monopoly office.

B.
Severance distilleries

1.
Declaration of operations

Unofficial table of contents

§ 155

(1) The owner of the distillery shall, at the request of the Chief Officer of the Supervisory Service, make a statement, at the request of the opening of the holding, on the procedure to be followed in the event of the wining of the spirits and the cleaning of the spirits (operational declaration). § 137 applies accordingly. (2) The yeast nutrition preparations must not be used.

2.
Material Monitoring

Unofficial table of contents

Section 156

The main customs office can arrange the material monitoring for the distilleries that process material. It can restrict it to individual or certain types of substances. The owner of a distillery subject to the surveillance of materials shall have a material monitoring book for the purpose of carrying out the required material for the purpose of burning. Unofficial table of contents

§ § 157 to 160 (omitted)

3.
Management

a)
Storage of raw materials

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Section 161

(1) The raw materials for which a mixture is to be imported shall be at least half an hour before the start of the introduction and, if it is preceded by preparatory processing, before the date of commencement of such processing to the declared storage place. . From this date onwards, further raw materials may not be placed either in the distillery or at the place of storage until the end of the introduction of the mixture. The raw materials placed at the place of storage after the end of the mixture shall not exceed the quantity declared for the next mixture. (2) In a distillery, the potatoes shall be removed from the laundry without further storage in the [0050] The burner can indicate the weight of the filling of the damper for the individual mash. In this case, the weight can be determined during the official test without weighing after the filling height of the damper. The indication of the burner must be verified from time to time by weighing the potatoes to be filled. (3) The main customs office may order further prudential rules and allow for derogations for individual distilleries under conditions of security. (4) Non-mehic raw materials must be spent on the distillery land by 12 o'clock at the latest on the day before the first downturn. The type and quantity of the raw materials and the name of the applicant must be indicated on the storage vessels. The office of the main customs office which exercises tax supervision may allow exceptions. (5) The administrative offence is in breach of the provisions of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly provides a provision in paragraph 1 or paragraph 1 of the German Code of Conduct. 4 sentence 1 or 2 concerning the storage of the raw materials or the identification of the storage vessels.

b)
Grace period, preparation and treatment of the Maic

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Section 162

(1) The provisions of § 139 and § 140 sentence 1 on the time period as well as on the preparation and fermentation of the mash are to be applied accordingly. It may only be mastered at the times specified in the burning authorisation. (2) The fermentation vessels shall be filled without interruption with the mash prepared from the declared raw materials. After the addition of the fermentation agent, further mash must not be supplied to the fermentation vessels. (3) Contrary to the order of section 381 (1) (1) of the Tax Code, who intentionally or recklessly with a provision of paragraph 1 or 2 is acting on the The period of grace, the magically, or the treatment of the mash are contrary.

c)
Burning time, raw and fine burn

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Section 163

(1) For the purpose of the time limit, the provision in § 142 sentence 1 shall apply. Within the time limit, the raw and fine combustion equipment may only be used on the days and at the hours specified in the firing permit. The main customs office may extend the time limit for the burning of material, including an unlimited burning time period (uninterrupted day and night operation); it may delegate this power to the office of the main customs office, which is responsible for the (2) The order is in breach of the meaning of Article 381 (1) (1) of the Tax Code, who, intentionally or recklessly, burns outside the time limit to the first sentence of the first sentence of paragraph 1, or, contrary to paragraph 1, sentence 2 of the Roh-or Fine-burner equipment used outside the operating time prescribed in the burning authorisation. Unofficial table of contents

Section 164

(1) The mash, prepared on a single day, must also be burnt in one day. The main customs office may allow exceptions. (2) In distilleries which process mehic substances and have made a declaration of operation (§ 155), after the end of the day-to-day operation, the fuel appliances shall be allowed to use Lutter until the start of the next holding. Lutter residues, Schlempe or partly driven mash remain filled, and the slug may also be heated in the bladder. In all distilleries, the cooking appliances may be used for cooking water, for steaming potatoes and for cooking other mehligen substances intended for the preparation of the mash. In the case of fuel bubbles with a removable helmet or tail piece, these equipment parts are to be removed during the designated use. Unofficial table of contents

Section 165

The raw and fine-burning appliances shall be equipped with devices which allow an examination of the contents (e.g. sewn-off valves). For existing distilleries, the main customs office may allow the continued use of combustion equipment which does not have such a device.

d)
Brennbuch

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Section 166

(1) In distilleries, a burn-book shall be carried out by the owner of the distillery, in accordance with the official form (1225/1226) prescribed. The main customs office shall, in place of the official form, at its request, revocably allow a burn-up book in electronic form, if tax matters are not affected thereby. The admission requirements are determined by the administrative provision of the Federal Ministry of Finance. In duly substantiated exceptional cases, the main customs office may free the management of a fuel book. (2) Contrary to the provisions of Section 381 (1) (1) of the Tax Code, those who do not intentionally or recklessly, contrary to the first sentence of the first sentence of paragraph 1, do not act as a Brennbuch, does not execute correctly or not completely.

e)
Use of the facility for other purposes than for distilling

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Section 167

The provisions in § 144 shall apply accordingly.

4.
Severance Login

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§ 168

(1) The production of spirits under severance and the purification of the raw branding (lutter) obtained must be notified with a severance application in accordance with the officially prescribed form. The severance application must be signed by the distillery owner on his own hand (Section 150 (3) of the German Tax Code). The initial preparation of the severance application must be submitted to the main customs office in Stuttgart no later than five working days prior to the opening of the operating company (§ 134 para. 2). The two-way production shall remain in the distillery and shall be for the office of the principal customs office responsible for the office of the principal customs office, together with the approval (§ 170) until the end of the declared holding, in the case of § 132 bis for the handling of the spirits wine. (2) If non-mehacious raw materials (fruit) are to be processed, it should be stated whether they are self-produced. It is also necessary to indicate whether the fruit substances to be processed have been introduced into the monopoly area. Branntwein, which is manufactured from substances other than wine, stone fruit, berries and gentian roots and which is to be taken over by the Federal monopoly administration, must be notified in the severance application for the takeover. It is also necessary to register if foreign raw materials are to be processed in fruit distilleries. (3) In the sense of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly contrary to the first sentence of paragraph 1 is acting in order to act in accordance with the provisions of Two-way out of the severance declaration or the approval of the distilling licence shall be withheld, an obligation to declare in accordance with the first sentence of the second paragraph or the second sentence of paragraph 2, or the obligation to declare it contrary to paragraph 2, sentence 3 or 4. Unofficial table of contents

§ 169

(1) The production of spirits from various raw materials can be registered in a severance application for any period of time of a calendar month. The cleaning of the raw spirits (lutter) shall be notified in the severance declaration for the month of manufacture, if carried out in the same or following calendar month. If mehlige raw materials are only mastered at the end of a calendar month, the holding shall be notified in the severance application for the following calendar month. (2) The raw materials shall be registered in accordance with the class and quantity. If mixtures of different raw material genera are to be processed, then the individual mixture components of the genus must be notified. Abbreviations must not be used when specifying the generic names. (3) If raw branding or pre- and post-circulation are to be driven off with mash or material, then the individual shoots must be registered. The same applies if the pre-and post-run is to be driven off with a fine burn. If the raw-branded wine or the pre- and post-race has been obtained at a time for which the declaration of severance is not valid, the amount of spirits to be added to the individual expellees shall also be declared, indicating the alcoholic strength. The additive may only be added in the combustion bubble. (4) In the case of material monitoring, the entire contents of a storage vessel must be notified for uninterrupted downforce. The office of the main customs office which exercises tax supervision may allow exceptions. (5) Contrary to the provisions of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly has a notification obligation under paragraph 2, 3 sentence 1 to 3. or paragraph 4, first sentence, or, contrary to paragraph 3, sentence 4, the addition of spirits not in the combustion bubble. Unofficial table of contents

§ 170

(1) On the basis of the severance application, the main customs office Stuttgart grants a fuel permit or a rejection decision. (2) The main customs office in Stuttgart may reduce the declared burning time and the number of abortions if they are used to the operating needs of the distillery. After the granting of the authorisation, this authority shall be entitled to the office of the main customs office which exercises the supervision of the tax. (3) Declarations of severance which have been received late (Section 168 (1)) or which have significant defects shall be provided by the following: Main Customs Office Stuttgart back. The same shall apply if the notified operation would result in the loss of the severance benefit due to the nature or quantity of the raw materials according to § 9 (4) or § 116a (1) (1). Unofficial table of contents

§ 170a

(1) If the Branntwein is registered for the acquisition by the Federal monopoly administration, the customs office shall calculate the quantity of alcohol from the declared quantity of raw materials and the rate of yield (§ 120) and issue a letter of delivery. Otherwise, it shall calculate the wine tax and issue a tax certificate. (2) If mixtures of different raw materials are processed, the calculation of the quantity of alcohol shall be based on the raw material for which the highest yield rate applies. If spirits produced from a mixture of different raw materials are declared for adoption by the Bundesmonopolverwaltung, the application shall be rejected if the mixture contains only wine, stone fruit, berries or gentian roots. (3) The quantity of alcohol resulting from the rate of yield shall be rounded to 0.1 litre. Fractions of less than 0.1 litres shall be disregarded if they are less than 0.05 litres, otherwise than 0.1 litres. (4) If the rate of yield is to be determined in particular, the tax or delivery certificate shall not be taken until after the date of the fixing of the of the yield rate. In this case, the owner of the distillery shall first obtain only a fuel permit. (5) The customs office may make the granting of the fuel authorisation subject to a security benefit in accordance with the second sentence of Article 221 of the Tax Code, if the tax debtor is the The payment period has repeatedly failed in accordance with § 138 (3) of the Act, or if there are other reasons that make the payment of the socalled wine tax appear to be at risk. Unofficial table of contents

Section 171

(1) The distillery owner may withdraw the severance application if he has not yet opened the holding. He shall have the withdrawal in the authorisation or, in so far as such a decision has not yet been granted, in the second part of the severance application, the office of the principal customs office which exercises the supervision of the tax or the local customs office to immediately notify the second part of the declaration of severance and the authorisation of the office of the principal customs office responsible for the supervision of the tax. (2) Muß the declared establishment interrupted after its opening; or , the owner of the distillery shall immediately indicate this, indicating the reason for the change, and of the time in which the licence is to be issued, and the office of the principal customs office which carries out the supervision of the tax, or the local customs office, shall be notified immediately orally or by telephone. The office of the principal customs office responsible for the supervision of the tax shall determine the facts and shall initiate the redetermination of the quantity of alcohol and of the duty of spirits by the competent customs office. (3) In the event of commencement of operations, neither the requested authorisation nor a rejection of the declaration of severance, and if the owner of the distillery wishes to open the holding nevertheless, the office of the principal customs office responsible for the supervision of taxation shall be the service of the principal customs office, without delay. It may, in anticipation, issue a formless provisional authorisation to be issued by the distillery owner in the second part of the severance application. The combustion operation shall then be carried out in accordance with the provisional fuel authorisation. If the declaration of severance is refused by the competent customs office, the provisional authorisation shall also lapse. In this case, the owner of the distillery shall bear the legal consequences, unless the declaration of severance has been rejected for reasons which he has not to represent. (4) In the sense of Section 381 (1) (1) of the Tax Code, who is in an order of order, who either intentionally or recklessly, an obligation to notify referred to in the second sentence of paragraph 1 or the first sentence of paragraph 2. Unofficial table of contents

Section 172

If Branntwein, for which a letter of extradition (§ 170a para. 1) has been issued, is admitted to the Branntweinlager of the Federal monopoly administration, the branded wine tax created pursuant to section 136 (2) of the Act falls away. If the branded wine is not delivered or not fully delivered, the tax on spirits which has become mandatory pursuant to Article 50 (3) of the Tax Code shall be fixed, unless the spirits have been proven to have been subject to the same. Unofficial table of contents

Section 173

(dropped)

5.
Branntwine production by substance owners

Unofficial table of contents

§ 174

(1) The distillery owner may temporarily leave his or her own fuel assembly or parts thereof to fabric owners (§ 9). You can also use the combustion equipment outside the distillery rooms. (2) The owner of the material has to submit a severance application after officially prescribed form at the main customs office in Stuttgart. Section 168 (1) and (2) shall apply accordingly. The severance application is to be signed by him on his own hand (Section 150 (3) of the Tax Code). With the filing of the severance declaration, the owner of the material enters into the rights and duties of a distillery owner. If the distillery owner referred to in paragraph 1 (the representative) is responsible for carrying out the burning on account and at the risk of the substance owner, he may specify the burning times for raw and fine fires and the forwarding of the severance application (3) The owner of the material and his agent must store and burn the raw materials separately within the distillery rooms. (4) Administrative offences within the meaning of Section 381 (1) (1) of the Tax Code are those who are intentional or reckless. in the case of the first sentence of the first sentence of paragraph 2, do not issue the declaration of severance or , contrary to paragraph 3, the raw materials are not separately stored or burnt. Unofficial table of contents

§ 175

(1) If a fuel assembly is to be used outside the declared distillery space by a substance owner, the distillery owner has to do so by the office of the main customs office which carries out the tax supervision, in accordance with the prescribed pattern. (2) The office of the main customs office which exercises tax supervision shall record the date on which the fuel assembly may remain outside the declared room on the display and shall leave it to the distillery owner. He shall return the notification to the office of the principal customs office responsible for the supervision of the tax within five days of the firing of the apparatus.

Section 5
Safety measures in the non-operational time

Unofficial table of contents

Section 176

As long as a closure distillery rests, the condition required in accordance with § § 71 to 110 shall be maintained. The supervising officer may, on a written request, allow temporary derogations in special cases; however, the release of official measuring clocks is not permitted. Individual parts of the spirits ' winch and spirits cleaning system may only be released if this does not allow access to the spirits present in the plant. Unofficial table of contents

Section 177

According to the instructions issued by the Federal monopoly administration (§ 102 (1)), official measuring clocks (§ § 101 to 107) are to be put out of service if they are to be out of service for more than one month. The closures taken in this case must be re-applied. Unofficial table of contents

Section 178

(1) Where the holding is set in a distillery, the distillery shall be secured by appropriate measures against unauthorized use by the office of the main customs office which exercises the supervision of the tax. (2) Can be used for the purpose of securing and carrying out the operation; Closure devices of the distillery plant are not removed until the date of entry into service of the office of the main customs office which carries out the supervision of the control system, it may remove the distillery owner himself. He has to record this in the fiction book (§ 185).

6.
Official supervision

Unofficial table of contents

§ 179

(1) The supervisory authority (Section 5 (2) of the Branntweinmonopolverordnung) extends to all declared rooms and to the rooms in which equipment or vessels are temporarily stored (Section 64 (1)) or in which non-mehacious substances are located, (2) As long as work is carried out in the distillery or if someone is in it, all accesses to it and to the distillery base must be unsealed and unobstructed. The supervising officer may allow exceptions, in particular on request, to allow individual access to be kept closed. (3) Within the premises subject to official supervision, no measures may be taken which are the subject of the make it difficult or hinder the exercise of supervision. Unofficial table of contents

§ § § 180 to 183 (omitted)

Unofficial table of contents

Section 184

(1) The owner of the distillery must attend any opening of a collection vessel or grid. (2) If discharge devices have been opened inside the rooms, the distillery owner shall ensure that they are closed and that they are properly resealed. Shut-off valves on stand glasses may be kept open at the request of the distillery owner. Unofficial table of contents

§ 185

In the distillery, a record book is laid out according to the prescribed pattern.

Fourth book
Delivery and take-over of the branntwein

Section 1
Delivery

1.
Acceptance periods

Unofficial table of contents

Section 186

(1) In the case of closure distilleries, in between ten days and a month, the spirits produced shall be identified and finished in accordance with the quantity of wine spirits produced (spirits collection). For distilleries which have to supply the Branntwein to the federal monopoly administration, the Federal monopoly office, for distilleries exempted from the obligation to deliver, may allow the main customs office to have shorter acceptance periods. To the extent that it allows the size of the official collection vessels or the spirits storage vessels, the Federal monopoly office may demand longer periods of acceptance. (2) In distilleries with samplers as main measuring clocks (§ § 101, 106), in the case of dimensioning of the Take account of the quantity of samples which the sample collector can take in order to take account of the quantity of samples. The quantities of the samples can be taken from the descriptions (§ 102) issued by the Federal monopoly office. If the samples in the sample collector are exposed to strong evaporation due to high heat, shorter acceptance periods are to be determined. (3) In severance distilleries, the non-delivery spirits for the takeover by the Federal monopoly administration (§ 76 of the law), the officers of the handling of the registered branding (§ 168) must be completed soon after they have been manufactured and are to be taken over for the account of the federal monopoly administration (§ § 187, 190, 192 and 208), if not the distillery owner will present the branntwein at the next monopoly collection point .

2.
Acceptance days

Unofficial table of contents

§ 187

(1) The days of acceptance shall be determined by the first handling officer in accordance with the directives of the Federal monopoly office and after consultation with the distillery owner for at least one month and so in advance in advance in the case of distilleries, which shall be responsible for the branding of the distillery. , which can be made available in good time by the Federal monopoly administration for the vessels required for the dispatch of such vessels. When the acceptance days for these distilleries are fixed, care must be taken to ensure that, when loading with the railway, the cargo hold is used as far as possible. Acceptance days may be postponed for official reasons or at the request of the distillery owner, if it is determined, by consultation with the Federal monopoly, that the shipping vessels shall be made available at the date of the purchase (2) The agreed acceptance days shall be communicated to the distillery owner, the customs office and the office of the Federal monopoly administration, the barrels department, at least 14 days before the first acceptance in the month. For the communication to the collecting agency, the model prescribed by the Federal monopoly office must be used; in this case, the amount of space that is expected to be completed and, in so far as non-delivery-free spirits (§ 149) are to be delivered, is the type of on the raw materials used. For distilleries that pay the cancellation of the fire, it is not necessary to display them at the recycling centre.

3.
Measures of the Federal monopoly administration

Unofficial table of contents

Section 188

(1) The Federal monopoly administration shall, as far as possible, notify the customs office for the full year of operation to which point of receipt of the wine or to which monopoly collection point the spirits are to be delivered, whether or not the branntwine by rail, on the water or land route and whether it is to be dispatched in barrels, tank wagons or vessel vessels. (2) The necessary vessels for dispatch from the distillery or for delivery to the monopoly collection point and the approximately The necessary replacement vessels will be in good condition by the Federal monopoly administration shall be delivered in good time to the office of the distillery owner or made available to the receiving agency at his request, so that they can be picked up there at the latest on the penultimate working day prior to the acceptance. The delivery is free of freight. (3) If the branded wine is to be refilled in tank wagons or in vessel vessels, these will be delivered by the Federal monopoly administration in a timely and non-freight way to the refill site.

4.
Obligations of the distillery owner

Unofficial table of contents

§ 189

(1) The owner of the distillery must collect the shipping containers supplied to him and the denial agent delivered to him at his/her expense from the goods or reception desk and keep it carefully until such time as the goods are used. (2) The owner of the distillery must take the necessary facilities for the removal and denial of the spirits, and must prepare the withdrawal of the spirits in such a way as to ensure that they are immediately after the arrival of the Officials can be started. He shall have the necessary ancillary services free of charge. He must attend to the acceptance and, in distilleries with official collection vessels, ensure that the collection vessels are properly closed again.

5.
Requests for removal

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§ 190

(1) Prior to any decline in spirits, the distillery owner must submit an application in accordance with the prescribed model to the customs office. (2) The senior handling officer may enter the acceptance book until the registration of the acceptance result (§ 205). that the application for a removal order will be amended. Unofficial table of contents

Section 191

(dropped)

6. Execution of acceptance

a)
in general

Unofficial table of contents

§ 192

(1) In the case of acceptance, the distillery owner must be presented with the spirits obtained in the distillery and shall be identified and completed by the handling officers in accordance with his quantity of alcohol. (2) The quantity of alcohol shall be determined by means of the determination of the net weight of the distillery. or the volume of the spirits and the alcoholic strength of the alcohol or the indication of the main measuring clock (§ 196). The alcohol content also includes the alcohol contained in the pre- and post-circulation. It shall be observed or estimated at each acceptance, even if pre- and post-run is not made at the same time as the other spirit wine. (3) The quantity of alcohol produced shall also be determined
1.
in the case of branded wine subject to delivery, if the base price (section 65 (1) of the law) or the deductions and surcharges are amended in accordance with section 65 (2) and § § 66 to 74 of the law;
2.
in the case of non-deliverable spirits, when the tax on spirits changes;
3.
if a distillery passes from the production of non-delivery spirits to the production of burnt wine subject to delivery;
4.
at the end of the year of operation of unfinished branded wine in the distillery.
(4) In the cases referred to in paragraph 3, the wine industry shall be removed. In the cases referred to in paragraph 3 (1), (2) and (4), the quantity of alcohol may also be calculated at the time of the next reduction in the operating conditions of the distillery, or determined after the indication of the main measuring clock. (5) The quantity of alcohol cannot be determined , for example in the case of waste or demise of spirits, it is to be estimated according to the nature and quantity of the raw materials used and the operating conditions of the distillery. (6) In the case of the withdrawal of spirits, residual quantities may be used in the official collection vessels. I. The quantities of alcohol which have not been produced are to be noted in the wine collection certificates and in the "Anschcriptions on the Alcohol Yield Ratios".

b)
in distilleries with main measuring clocks

Unofficial table of contents

Section 193

(1) In distilleries with main measuring instruments, the quantity of alcohol which has been flown through the measuring clocks since the opening of the operation or the preceding acceptance is to be determined from the displays thereof. During the investigation, the downforce can be continued with the approval of the handling officials, and unprocessed quantities of alcohol can be estimated. (2) In distilleries with samplers (§ 101), those from the sample collectors will be able to obtain the necessary information. the quantities of alcohol taken from the quantity of alcohol taken out in accordance with paragraph 1. This shall not apply if, at the request of the distillery owner, the samples are either destroyed under official supervision or re-supplied to the distillery. The treatment of the samples should be noted in the finishing paper. Unofficial table of contents

§ § 194 to 196 (omitted)

Unofficial table of contents

§ 197

(dropped)

c)
in repeatedly driving distilleries

Unofficial table of contents

§ 198

(dropped) Unofficial table of contents

§ 199

(dropped) Unofficial table of contents

§ § 200 to 203 (omitted)

7.
Postponing of the clearance

8.
By-products

Unofficial table of contents

Section 204

By-products of the wineming of the spirits (nutcases) which are excreted from the spirits prior to their official registration may be omitted if their content of nutty oil is not less than 75% by volume. The content of Fuselöl is to be found according to the instructions issued by the Reichsmonopolamt (Reichsmonopolamt). The copy of the by-products is to be noted in the acceptance book.

9.
Accounting

Unofficial table of contents

§ 205

(1) (omitted) (2) The customs office shall have a general ledger on the closure distilleries of the district for the period of the operating year, carrying out a general ledger in accordance with model 27. (3) The result of the acceptance shall be from the first (4) If the wine produced at the end of the year of operation is not made until the following year of operation, then the following shall be taken into account: Requests for removal and the acceptance result in the acceptance books of the previous year of operation shall be entered. If it is intended to remove spirits which have been manufactured partly in the past, in part in the new year of operation, on the basis of the same handling request, the application shall be entered in both acceptance main books; the result of the acceptance shall be in accordance with § 192 (4) and to enter into the acceptance books of each year the quantity of wine spirits produced in it. Unofficial table of contents

§ 206

(1) The quantities of wine produced in the course of the acceptance shall be subject to change in the official documents and books only if there have been errors in the determination of the wine spirits or errors of writing. (2) The handling officials shall be amended authority if the errors are detected before they have passed the completion papers. The Reichsmonopolamt decides on subsequent changes and the measures required to compensate.

10.
Delivery in the case of non-regular production

Unofficial table of contents

§ 207

(dropped)

Section 2
Inheritance

1.
Obligations of the handling officers

Unofficial table of contents

Section 208

The handling officers shall issue to the distillery owner a certificate of the take-over of the spirits. In addition, they have to hand over the cargo documents and, in the cases of § 209 (3), first sentence, a further copy of the certificate of acceptance for the receiving point of the branding.

2.
Obligations of the distillery owner

Unofficial table of contents

Section 209

(1) The owner of the distillery shall keep the spirits to be delivered after the acceptance and, at the latest on the working day following the day of acceptance, with the freight documents handed over to him, branntwine accompanying notes or export certificates shall remain unchanged and shall be carried to the nearest freight office and shall be loaded there, in accordance with the instructions of the Federal monopoly administration and subject to compliance with the rules applicable to this purpose. (2) If during loading a part of the branded wine is rejected, for example due to the leakage of a barrel, the distillery owner has to keep this spirits and the customs office immediately (3) If the owner of the distillery has been given up by the Federal monopoly administration to supply the branntwine on the land route to a monopoly holding, he shall have the Branntwein at the latest on the working day following the date of acceptance of the distillery. To transport monopoles and to have them loaded there. He receives a certificate of receipt in duplicate from the monopoly holding via the supplied spirits. (4) After loading the spirits, the distillery owner has stamped the railway or through the shipping company. Stamped two-copies of the freight documents shall be sent to the Office of the Federal monopoly office. When the branded wine is transferred to a monopoly holding on the land route, the one piece of the receipt (paragraph 3, second sentence) shall be sent to the invoice office. (5) The distillery owner or his authorised representative shall have five days before the date of the entry. the first opening of the operation of the customs office in writing, to which paying agent and in which way the transfer money shall be transferred. Changes to the paying agency shall be notified to the customs office in writing. (6) The owner of the distillery must notify the Federal Office of monopoly immediately if the transfer fee to which he is entitled-apart from the cases of § 75 (1) sentence 2 of the Law- has not been received at its paying agency by the end of the second week after the burnt wine has been produced. Unofficial table of contents

Section 210

(dropped)

3.
Obligations of the Federal monopoly administration

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Section 211

(1) The Federal monopoly administration has to transfer the transfer money and the interest payable pursuant to Section 75 (1) of the Act to the paying agent of the distillery owner if the acceptance certificate and the two-way production of the Carriage documents or the receipt of the monopoly of the monopoly establishment shows that the distillery owner has complied with the obligations imposed on him pursuant to Section 61 (1) and (2) of the Act. (2) Is the two-way production of the freight documents or of the Receipt of the receipt of the receipt shall be paid in addition to interest at the latest , if the receiving point has confirmed the receipt of the spirits.

Section 3
Delivery and acquisition of branntwine at monopoly collection centres

Unofficial table of contents

Section 212

(1) Should the Branntwein, which has been notified for the takeover by the Federal monopoly administration, be delivered to a monopoly collection point, the distillery owner or substance owner shall have the spirits under presentation of the delivery modest of the (2) The persons employed at the collection point, who are responsible for the monopoly interest, establish the quantity of wine, take over the spirits and confirm this in the delivery certificate. The collection point shall send it to the competent customs office.

Fifth Book
Branntwine

1.
In general

Unofficial table of contents

Section 213 Acquisition price

(1) The amount of alcohol to be paid for the spirits shall be calculated from the acquisition price and the quantity of alcohol determined in the case of the decrease. (2) The production and raw material costs which form the basis for the fixing of the takeover prices may be calculated. shall be determined by means of self-cost tests, cost accounts or after consultation of the distillery associations in another appropriate manner. Unofficial table of contents

§ 213a Self-cost tests

(1) If self-cost tests are carried out in accordance with § 65 of the law and the deductions according to § 72 of the law, the Federal monopoly administration for the annual fuel law shall elect up to 600 hectolitres of alcohol after hearing of the Distillery associations representative agricultural distilleries (test plants). The classification of the test companies is carried out according to the annual fire rights (calculation basis) used for the self-cost tests (calculation basis). (2) In the self-cost tests the Federal monopoly administration determines the production and raw material costs in the Rule case in the form of a preliminary calculation for three operating years. In doing so, it can carry out the self-cost tests in such a way that, in three consecutive years, approximately one third of the test holdings are examined for the following three years of operation. After consultation of the distillery associations, the Federal monopoly administration can carry out the self-cost tests for a different period or in the form of a post-calculation. (3) In the case of the self-cost tests, the rates for the pricing are to be determined on the basis of The reason for the self-cost system of the Regulation PR No. 30/53 on prices for public contracts of 21 November 1953 (BAnz. 244 of 18 December 1953), as last amended by Article 1 of Regulation PR No 1/89 of 13 June 1989 (BGBl. 1094), to be applied in accordance with the applicable version. Only reasonable costs are taken into account, which are in the causal context of the production of the raw fire and are covered by the test companies. (4) The procedure for carrying out the self-cost tests is carried out by: Administrative provision of the Federal Ministry of Finance or the body determined by this authority. Unofficial table of contents

Section 213b Determination of the production and raw material costs for the individual operating years of the calculation period

(1) For the first year of operation of the preliminary calculation period, the costs of production and raw materials determined in accordance with section 213a (2) shall be converted by the Federal monopoly administration to the actual annual firepower law. (2) For the following two Operating years, the costs of manufacturing and raw materials determined in accordance with Section 213a (2) shall be taken into consideration by the Federal monopoly administration, taking into account the up to the 1. The changes in the non-calculatory costs actually occurred in October of the current operating year and converted to the actual annual fire-burning right. Costs changes which result in structural changes compared to the self-cost tests are not taken into account. (3) In the case of self-cost tests in accordance with § 213a (2) sentences 2 and 3, paragraphs 1 and 2 shall apply accordingly. Unofficial table of contents

§ 213c Procedure for the determination of the operating deduction in accordance with § 66 of the Act

(1) On the basis of the production costs determined for the respective operating year according to § 213b, the Federal monopoly administration
1.
for the deductions in accordance with Article 66 (1) of the Act, taking into account the percentage deductions referred to therein, the resulting production costs and the average annual firepower right as the arithmetic average of the existing agricultural distilleries of the respective pull-off stage; and
2.
For the annual firepower of up to 600 hectolitres of alcohol, the average production cost as an arithmetic average of the manufacturing costs of the test plants.
For the annual firepower of up to 600 hectolitres of alcohol, the quantity of 600 hectolitres of alcohol shall be considered as the average annual burning right for the determination of the operating deduction. In the absence of an agricultural distillery at the highest level, the quantity of alcohol equivalent to 7.000 hectolitres of alcohol shall be considered to be the average annual burning right of this deduction for the determination of the operating deduction. (2) From the The cost of production of a withdrawal stage shall be deducted from the production costs of the subsequent withdrawal stage and the average annual fuel rights of the two withdrawal stages shall be calculated from this difference and the difference between the average annual burning rights of the two withdrawal stages. Cost deviation per hectolitre of alcohol is calculated. To this end, the production costs of the first of the two pull-off stages are corrected up to the average annual combustion right of the subsequent pull-off stage, so that production costs are produced for these annual fuel rights. The average production cost of annual fuel consumption of up to 600 hectolitres of alcohol shall be considered to be the first withdrawal level. (3) The operating deprivation of a distillery shall be calculated from the average production cost referred to in paragraph 1 (2) less the the same production cost as referred to in paragraph 2. The operating deprivation shall be fixed for the whole annual fire right. (4) For annual fuel rights of the highest deductive level, which are greater than the average annual firepower of this withdrawal level, the most recently fixed operating deprivation. Unofficial table of contents

§ 213d Determination of the operating deduction in the case of the use of fireworks, the merger of distilleries and the transfer of fireworks rights pursuant to § 42 (1), (3) and (42a) of the Act

(1) If, in accordance with Section 42a of the Act, the right to be used by a distillery is to be used in whole or in part to one or more other distilleries (acquiring distillery) for use, the operating deprivation for the acquiring distillery shall be calculated as follows:
The annual and operating deductions according to § 213c (3) and (4) shall determine the total amount of the operating deductions from all the distilleries involved and the sum of the operating deductions of the accepting and overleaving distilleries under Consideration of the increased annual fuel law (§ 42a para. 2 of the law). The difference is determined by the saving per hectolitre of alcohol for the receiving distillery, taking into account the increased annual fuel law. The operating deprivation of the receiving distillery shall be reduced for one year by half of the saving, but not more than 11 euros per hectolitre of alcohol. If the saving is less than one euro, the operating deductibles will not be reduced. (2) If distillers are merged pursuant to section 42 (1) of the law, or if the fireworks are transferred pursuant to section 42 (3) of the law, paragraph 1 shall apply mutatily. (3) The following shall apply mutas In accordance with Section 42 (1) of the Act, the distillery shall be reunited with one or more distilleries or the Brennrecht shall again be transferred pursuant to Section 42 (3) of the Act or in accordance with Section 42a of the Law. is left to use. Unofficial table of contents

Section 214

The Federal monopoly administration announses the basic price (§ 65 of the law) and the deductions and surcharges (§ § 66 to 74 of the law) in the Federal Gazette and by circular. Unofficial table of contents

Section 215

(dropped) Unofficial table of contents

Section 216

Distillery owners shall, at the request of the Federal Office of monopoly, have the information necessary to fix the basic price, the deductions and the surcharges. Such measures may, in particular, be required of their economic management, the area under potato production, the presumed and actual yields of their potato crop, the likely extent of the production of spirits, and the quantities and prices of the products. by-products and waste materials, other than the wine.

2.
Operating surcharge according to § 68 of the Act

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§ 217

(1) distillery owners who claim the operating surcharge in accordance with Article 68 of the Act shall declare in writing, at the customs office, at least 5 days before the start of the annual operation or prior to the first opening of the establishment, that they shall be in the operating year not to produce more than 300 hectolitres of wine spirit, and that they are aware of the consequences of a derogation from this declaration. The declaration may be made once and for all or for the year of operation. Distillers have to undertake to repay the excess received if they fail to comply. (2) If the annual quantity of 300 hectolitres of wine is exceeded, the payment of the acquisition will be made as long as it has been exceeded. until the surcharges paid in accordance with Section 68 of the Law are balanced. (3)

3.
Recalculation of the Takeover

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§ 218

The take-over money shall be recalculated if, after the actual production, a different takeover price is considered when it was originally scheduled. Distillery owners and owners of materials have to pay back amounts that they have received too much. Amounts that they have received too little will be repaid to them.

4.
Change of operation

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Section 219

If the takeover price changes in the event of an operating change, the transfer money shall be recalculated. The owner of the distillery has to repay the amount of the takeover money that has been paid. Section 217 (2) shall apply accordingly.

5.
Particulars of customs offices

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Section 220

(dropped)

Sixth book
BranntweinTax

1.
Fixing of the cost savings

Unofficial table of contents

Section 221

(dropped)

2.
Establishment of the wine tax

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Section 222

(1) For the non-delivery-free spirits produced in closure distilleries, the handling officials shall give the distillery owner a tax notice in the event of the withdrawal of the fire from the distillery owner, if the spirits are removed from the free circulation. (2) Unofficial table of contents

Section 223

(dropped) Unofficial table of contents

Section 223a

(dropped) Unofficial table of contents

§ 223b

The wine tax is recalculated if, after actual production, a different rate of tax is considered when it was originally scheduled. Amounts paid by the debtor too little will be refunded, amounts which he has paid too much, will be reimbursed. Unofficial table of contents

Section 224

(dropped)

3.
Associations according to § 82 of the Law

Unofficial table of contents

Section 225

(dropped)

Seventh Book
Specific provisions for individual holdings

1.
Equipment for the manufacture or cleaning of brandies outside distilleries

Unofficial table of contents

§ 226

Equipment and other equipment suitable for the manufacture or cleaning of spirits, with a room content of more than half a litre outside the distillery or situated in the distillery, but not For the purpose of burning, the rooms in which they are situated shall be subject to official supervision. Unofficial table of contents

Section 227

Those who wish to hand in equipment or other equipment suitable for the manufacture or cleaning of spirits with a space content of more than half a litre or part thereof shall, in writing of the purchaser of the customs office, indicate in writing, . Unofficial table of contents

Section 228

(1) The supply of filter equipment shall not be indicated in accordance with § 227. (2) Who wants to manufacture or distribute filter equipment has to submit a notification in duplicate 14 days before the commencement of the operation of the competent customs office to contain the has:
a)
name or company and seat of the holding, name of the manager responsible,
b)
the description and description of each filter device, indicating the capacity of the filter, the size of the filter area, the type and composition of the filter mass, the mode of operation and the purpose of use.
(3) The first copy of the application shall remain with the customs office, the second copy shall be provided with the certificate of registration and shall be returned to the farmer, who shall keep it. (4) Any change to the Production or distribution of registered equipment (paragraph 2 under b) shall be notified to the customs office as soon as possible. (5) The name and place of residence of the recipients of the individual filter equipment must be found in the business books without difficulty. . The main customs office can order the management of special books. The supervising officer shall, from the books from time to time, have random extracts of the filter equipment delivered and the inspector responsible for the consignee in order to check the whereabouts and use of the equipment (6) Paragraphs 1 to 5 shall also apply to persons or establishments which produce distillers suitable for the production or purification of spirits with a capacity of the bubble of more than half a litre of up to five litres Manufacture or distribute. Unofficial table of contents

Section 229

(1) Anyone who acquires a fuel or other equipment suitable for the manufacture or cleaning of a fire, with a room content of more than half a litre, shall have it within three days of receipt, indicating the place of installation and the date of receipt of the equipment. Purpose for the customs office to register in writing. (2) (omitted) (3) The registration is to be made twice. A copy must be returned from the customs office with a certificate of registration and, following the determination of the supervising officer in the commercial establishment, to be issued for inspection by the officials. (4) If the device is in another place, , this shall be notified not later than three days after the change of the customs office. If the device or parts thereof are to be removed, the procedure is to be followed in accordance with § 227. (5) The main customs office may, on request, for filter equipment and distillation equipment, further facilitations or exemptions from the notification and notification requirement (paragraphs 2 and 2). 4), if an abusive use is not to be feared. (6) In the sense of § 381 (1) (1) of the Tax Code, who intentionally or recklessly contrary to paragraph 1 is involved in a burning device or other referred to there Does not, not correct, not complete, not in the prescribed manner, or does not log in on time. Unofficial table of contents

Section 230

(dropped) Unofficial table of contents

Section 231

(1) When visiting the premises in which the equipment is situated, care must be taken to ensure that they are not used to secretly manufacture or purify spirits, or to be able to be re-edible in the form of a brandy wine which has been made available for use in the manufacture of such equipment. . The supervisory officials have to enter the examination findings into a record book (model 24) to be issued in the commercial institution, which can be carried out in a simplified form (§ 185). (2) In the case of devices which are exclusively used for other purposes by the parties involved when used for the processing of spirits or which have less than 25 litres of room content, the main customs office may not be able to check the test or reduce the number of visits. Unofficial table of contents

§ 232

(1) Equipment used in public teaching, research and hospitals exclusively for scientific purposes and which are used in pharmacies exclusively for pharmacy operations shall be exempt from the application and official supervision, if not (2) If the equipment available in public teaching, research and hospitals is to be used for the production of wine spirits, the main customs office may, in agreement with the Federal monopoly Exceptions to the rules of the distilleries Allow monitoring provisions. Unofficial table of contents

Section 233

The main customs office may order special supervisory measures for the use of the equipment or individual equipment, in particular requiring applications and notices of the type and time of use, as well as making backups, on the other hand, that the equipment may be used outside of the declared time.

2.
Yeast plants without waving of spirits

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§ § 234 to 236 (omitted)