Read the untranslated law here: http://www.gesetze-im-internet.de/brenno_1998/BJNR038400998.html
Distillery regulations (annex to the brandy monopoly Regulation) BrennO 1998 copy date: 20.02.1998 full quotation: "distillery regulations (annex to the brandy monopoly Regulation) of 20 February 1998 (BGBl. I p. 384), most recently by article 6 of the law of 25 July 2013 (BGBl. I S. 2722) has been changed" stand: last amended by article 6 G v. 25.7.2013 I 2722 for details on the stand number you see in the menu see remarks footnote (+++ text detection from) : 4.3.1998 +++) (+++ text of the spirits monopoly regulation see: BrMV +++) content first book production and purification of distillate 1 section production of distillate 1. classification of the distilleries section 1 2 raw materials of brandy production in own distilleries section 2 3. agricultural distilleries § § 3-5 of 4 Obstbrennereien § 6 5 commercial distilleries § 7 6 small distilleries section 8 7 fabric owner § 9 8. determination and modification to the distillery class § 10 of 9 Summary section 11 section 2 cleaning of distillate 1. admissibility 12 § 2. exemptions sections 13-17 second book burning rights of 1 General § 18 2. investment of other distilleries als Kartoffelgemeinschaftsbrennereien zum Brennrecht
Antrag auf Veranlagung zum Brennrecht
Bemessungsmaßstäbe für die Festsetzung von Grundziffer und Brennrecht
Beschlußfähigkeit der Veranlagungsausschüsse
Aufgaben des Vorsitzenden
Entscheidungen der Oberfinanzdirektion
Zuweisung eines vorläufigen Brennrechts
Veranlagung von Kartoffelgemeinschaftsbrennereien zum Brennrecht
Verlust des Brennrechts
Verlegung von Brennereien auf ein anderes Grundstück
§ 43B) (lapsed) § 44 c) transition to the processing of beet substances article 45 of 6 Jahresbrennrecht § 46 (dropped out) § 47 third book monitoring the production and purification of Firewall 1 section establishment, registration and termination of the distilleries 1 construction of distilleries §§ 48-49 2. first-time operation registration §§ 50-52 (dropped out) §§ 53-55 3 distillery receipt booklet article 56 (dropped out) § 57 4. measurement equipment and vessels of sections 58-62 5 designation of equipment and vessels section 63 6 storage of equipment and vessels section 64 7 changes sections 65-69 8 termination of the distilleries section 70 section 2
Sicherungsmaßnahmen in the closure distilleries 1 General §§ 71-74 2. requirements, generally to provide equipment, vessels and pipes are a) texture paragraphs 75-77 b) installation § 78 c) connection section 79 3. closure measures a) General article 80 b) simple closures section 81 c) double locks article 82 (dropped out) section 83 4 are requirements, particularly to provide to individual devices, vessels and pipe in respect of quality, installation, connection or closure , und Abweichungen von den allgemeinen Anforderungen
Wasser- und Dampfrohre
§§ 101 - 105
§§ 109 - 110
Reimbursement of costs for security measures (dropped out) section 111 (dropped out) § 112 (dropped out) § 113 section 3 compensation of distilleries in 1 concept and types of severance pay §§ 114-115 2. admissibility of the compensation section 116 3. loss of severance pay section 116a 3a.
Duration of loss and readmission into the compensation section 116 b 4. exclusion of the compensation section 117 5 refusal and withdrawal of the payment section 117a 6 compensation for closure distilleries § 118 7 limit number of OB staff making distilleries in § 119 8 a yield rates) General § 120 b) regular yield rates sections 121-123 c) special yield sentences of paragraphs 124-131 9 severance payment to the minimum amount of paragraphs 132-133 section 4 operating provisions A. lock brennereien 1 operating opening, closing section 134 2. examination of precautionary measures before the operation opening of paragraphs 135-136 3. operating statement section 137 (dropped out) § 138 4. operation a) preparation , Storage and treatment of the mash §§ 139-141 b) firing period; Raw and purification sections 142-143 c) use of the facility to another as distillery purposes section 144 5. burning devices to study samples § 145 6 foreign wine (dropped out) section 146 7 accounting of sections 147-148 8 delivery of delivery-free firewall § 149 9 liquor storage in gauge distilleries § 150 10.
Firewall included in dial gauges § 151 11 errors and hazards of safeguards errors in progress of official gauges.
§§ 152-154 B. Abfindung brennereien 1 operating statement § 155 2. material monitoring § 156 (dropped out) §§ 157-160 3. operation a) storage of raw materials section 161 b) mash period; Preparation and treatment of the mash § 162 c) firing period; Raw and purification §§ 163-165 d) burning book § 166 e) using the facility to another as distillery purposes § 167 4. severance pay registration sections 168-172 (dropped out) § 173 5. spirits production fabric owner sections 174-175 article 5 security measures in trafficless time sections 176-178 6 section official supervision sections 179-185 fourth book delivery and acquisition of distillate 1 section delivery 1 acceptance deadlines § 186 2. decrease days § 187 3.
Measures the Federal monopoly administration § 188 4. obligations of the distillery owner § 189 5. clearance applications § 190 (dropped out) § 191 6 execution of the acceptance of a) in the General section 192 b) (dropped out) in distilleries with main gauges §§ 193-196 § 197 c) in §§ 198-202 7 postponement of the clearance section 203 8 reviewed by-products § 204 distilleries floating off 9 accounting sections 205-206 (dropped out) § 207 section 2 takeover 1 obligations of clearance officials § 208 2. obligations of the distillery owner section 209 (dropped out) § 210 3. obligations the Federal monopoly administration § 211 section 3 delivery and acquisition of brandy at Monopoly collection § 212 fifth book firewall acquisition rates 1.
In General, §§ 213-216 2. operation surcharge according to section 68 of the Act § 217 3. recalculation of acquisition money § 218 4. operation changing § 219 5. information of Customs offices (dropped out).
§ 220 sixth book firewall supplement (dropped out) § 221 2. fixing of the liquor mark-up specified in §§ 222-223 b (dropped out) § 224 3. associations according to § 82 of the Law § 225 seventh book special provisions for individual establishments 1 devices to the manufacture or purification of spirits outside the distilleries of §§ 226-233 2. yeast plants without liquor extraction paragraphs 234-236 (dropped out) § 237 first book production and purification of distillate 1 section production of distillate 1. classification of distilleries in § 1 (1) the distilleries are monopoly distilleries (section 21 of the Act) or own distilleries. Own distilleries are all distilleries which do not belong to the monopoly distilleries.
(2) on monopoly distilleries, which are operated by the Federal monopoly administration, the distillery regulations will find only to that application, as required by the Federal monopoly Office is arranged.
2. raw materials of brandy production in own distilleries § 2 (1) own distilleries may be processed only raw materials, which before 1 October 1914 produced spirits in commercial way.
(2) the raw materials of brandy production for own distilleries are either floury, i.e. starchy (cereals, potatoes, etc.), or not floury fabrics (fruit, wine, fruit wine, beet substances, etc.).
(3) to the grain include in addition to rye, wheat, buckwheat, oats, and barley also Triticale, maize and Dari, however, not rice. Potato processing products and residues thereof are the potatoes, grain processing products and residues thereof are to equate the grain if the products and residues containing starch; These products and residues (waste) may not contain components of different origin, belonging to the raw materials of brandy production.
(4) the substances referred to in article 27 (1) of the Act are considered fruit fabrics.
Be understood in detail: a) under fruit: the fruit of the native species of stone - and Kernobstpflanzen and parts of them.
(b) under Berry: the fruits of the native species of berries and Beerenobstpflanzen part of them, however, currants and raisins;
under wine: wine in the wine Act and foreign wine with increased alcohol content, if it contains any other add-on as ethyl alcohol obtained from wine; the fruit or fruit juices, wine-like beverage made from berries or Berry juices (fruit and wines), however, not wine like drinks from plant juices of other kind of malt extracts, etc. (E.g. rhubarb wine, malt wine);
(d) under root: gentian, ginger - and calamus roots, also closer to lawmakers by the Federal Office of monopoly roots, providing a firewall with special taste valuable properties;
(e) under residues: the waste generated in the processing of fruit, berries and roots (see a, b and d) and the making of wine (see under c) and residue.
(5) also Topinamburs (Roß potatoes) include for the substances referred to in section 27 of the Act.
(6) beet substances are molasses of any kind (processes of sugar production), beet, beet juices and other products of beets, but not sugar.
(7) sugary fruits, plants and parts of plants, products that have been won in their processing or processing verzuckerter strength, waste and residue with the exception of the beet and pulp are material.
3. agricultural distilleries § 3 (1) convert the goods of the same owner, which are geographically separated by the distillery product and have no own distillery to distillery business.
(2) If a rural estate is managed by several owners on collective account, these apply to the participation in a community distillery only as an owner.
(3) the owner of a farm distillery may be not involved in an agricultural community distillery.
(4) in the case of community distilleries are about the participation ratio, the purchase of raw materials and the supply of residues according to arrangement of the Hauptzollamt to lead records and to submit the top officials of the supervision service on request.
(5) in agricultural distilleries, not too floury residue of making beer (keg Lees, smooth water, cool trub, etc) in appropriate quantities may be used as yeast or to cooling water.
§ 4 the main customs office may for special reasons, for example because of cattle plague, reducing livestock or change the economy, for the duration of the proven need approve, that residues or manure are sold or used in any other way, as has been prescribed in section 25 of the Act, without losing the distillery the agricultural property.
Agricultural distilleries of closure not lose this property § 5 (1) if they temporarily 1 process self extracted fruit materials (§ 2 para 4) alone, and the alcohol produced in the year of the operation of these materials is not more than ten hundred parts of year production (intermediate unit), wine or fruit process 2. According to the rules of the common market organisations of the European economic community for wine and fruit and vegetables.
(2) agricultural settlement distilleries can handle without changing the distillery class self-produced fruit fabrics.
(3) the main customs office may allow exceptions from the limitation of paragraph 1 No. 1.
4. Obstbrennereien § 6 fruit fabrics has been used to where to increase the alcohol yield of sugar, molasses and the like (E.g. sweetened fruit, überzuckerter wine), may not be processed in Obstbrennereien.
5. commercial distilleries § 7 (1) are commercial distilleries (§ 28 para 1 of the law) in particular: a) distilleries, which, if only temporarily, produce yeast;
b) distilleries, which handle only grain or potatoes, but do not meet the other requirements for agricultural distilleries;
(c) distilleries, which temporarily process grain or potatoes, at times not floury materials to an extent which goes beyond an agricultural intermediate operation (§ 5);
(d) distilleries that process other floury materials as grain or potatoes, and the mixtures of mealy and not farinaceous substances;
(e) distilleries, which, if only temporarily, alone or in addition to other substances process other than the not farinaceous substances permitted for Obstbrennereien (E.g. beet substances, rhubarb, rhubarb wine, beer residues, tropical fruits).
(2) all distilleries, which have not made an application (§ 10) on assignment to the agricultural distilleries or Obstbrennereien include the commercial distilleries.
(3) the distilleries of the kind referred to in section 28, paragraph 2, of the Act, which do not fulfil the conditions prescribed for agricultural distilleries or renounce belonging to the agricultural distilleries, are from the beginning of the operating year, where they no longer meet the conditions or explain the waiver to the commercial distilleries. Change of the distillery class without influence remains on the burning right.
6 small distilleries § 8 (1) a closure small Distillery, which exceeds the production limit of ten hectolitres of alcohol, loses for the operating year of the property as a small distillery.
(2) a distillery, which is approved for the severance package is treated as a small distillery.
7 fabric owners § 9 (1) fabric owner (section 36 of the Act) are natural persons, who have no own furnace, process only self extracted fruit fabrics with the furnace of a foreign distillery and make not more than fifty litres of alcohol a year of running.
(2) been as even won apply materials, which harvested fabric owner as owner, usufructuary or tenant (such as fruit) or collected by him or his representative (E.g., wild berries and roots), or produces in a plant operated by him for their own account are (E.g. wine, wine grape, wine yeast).
(3) by people who belong to a common household, only one person, usually the head of the household, is entitled to handle self-derived substances; according to section 36 of the law on spirits the main customs office may allow exceptions. Owners of distilleries and their household members can are not considered also then owner of fabric, if the burning devices for the processing of substances considered for material owners are not suitable or if the distillery of the compensation is excluded.
(4) fabric owner, that exceed their monopoly-beneficiary limit of production or handling other materials than self extracted fruit substances (section 27 of the Act) will lose the right to treatment as the material owner.
(5) the Finance Minister or the body appointed by can recognize to the right to request under analogous application of § 116 para 2 sentence 2 and paragraph 3.
(6) the areas in which self-derived materials fabric owner is allowed according to § 36 para 1 of the Act, are: 1 the upper financial district of Hesse, Germany.
2. (disappeared) 3 3.
the upper financial district of Baden;
4. from the upper financial district of Kassel the districts of the main customs offices Wiesbaden and Oberlahnstein.
5. from the upper financial district of Cologne, the districts of the main customs offices Bad Kreuznach, Trier, Koblenz without the lifting districts of Customs offices Neuwied and Linz and in the main district of inch Prüm lifting areas of Customs offices of Bitburg, Bollendorf, Echternacherbrück, Gemünd, Roth and Walldorf.
6. from the upper financial district of Munich districts of the main customs offices Lindau, Munich Schwanthalerstraße, Munich Ostbahnhof railway station, Bad Reichenhall and Rosenheim.
7. from the upper financial district of Nuremberg the districts of Bamberg's main customs offices, Fürth and Nuremberg, in the main customs District Court the lifting area of the customs of Kulmbach and in the main district of inch Waldsassen lifting areas of Customs offices of Marktredwitz and Weiden.
8. the upper financial district of Württemberg;
9. the upper financial district of Würzburg.
8. determination and change of the distillery class of article 10 (1) the owner of a newly-built distillery has to explain to the distillery should be assigned to which class of the distillery at initial operation registration (section 50).
(2) the distillery owner, who wants to change the class of the distillery, has before first operating in the year in writing to show that the Hauptzollamt. The change applies from the beginning of the operating year.
(3) a distillery with burning right, that changes the class of the distillery, loses her burning right (article 38, paragraph 1 para. 2 of the Act).
(4) a farm or a commercial Distillery, which is approved and the severance pay while maintaining the settlement in the class of Obstbrennereien wants to step over, keeps its production limit in the case of the transfer and process fruit fabrics, which its owner has not even won.
(5) agricultural distilleries and Obstbrennereien that do not meet the conditions of its distillery in a year, are considered from the beginning of this year of operating from commercial distilleries.
9 Summary section 11 for each closure distillery and for any compensation Distillery, which is still a burning right, is to create a master sheet after pattern 1 in triplicate, a piece at the Customs Office, the second piece in the distillery to be kept by the and is the third in the billing section of the Federal monopoly Office to submit. The summary must contain all the information that are for the marking of the distillery and its treatment to individual provisions of the Act of importance. Changes, the Customs Office has to initiate the amendment of the summary.
2. section cleaning the spirits 1 admissibility of sections 12 to 14 (dropped out) 2. exceptions article 15
(1) compensation brandy may be cleaned only to such a degree that the obtained product in sufficiently recognize the distinctive properties of the raw materials used in the manufacture of spirits can be.
(2) if in a distillery of severance pay the rate of yield, taking into account the Feinbrandes especially was fixed, the entire product must be driven off repeatedly.
§ 16 closing distilleries is to use a special furnace (fine burning device) to the fine distillate.
Article 17 (1) the fine distillate at a time should be for a severance payment declaration is not made, so this sub-office of the Hauptzollamt, which exerts the tax inspectorate, to register no later than 3 business days prior to the intended operating according to prescribed pattern in duplicate. The services of the Hauptzollamt, exercised by the tax inspectorate, granted a permit. The pending operation time she can limit appropriate and necessary time to that for the implementation of the Feinbrandes.
(2) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly set 1 contravenes the obligation referred to in paragraph 1.
Second book burning rights of 1 General section 18 (1) the regular burning a distillery is the burning law, that possesses pursuant to § 31 of the law or set for them from the year 1922/23.
(2) the increased according to section 40 of the Act or abridged firing right is the Jahresbrennrecht. It is decisive for the establishment of the spirits taking over money.
2. investment of other distilleries as potato community distilleries to a burning law) request for predisposition to burning law §§ 19-32 (dropped out) b) design standards for the establishment of basic numeric and burning right c) investment committees d) subcommittees e) quorum of the assessment committees f) tasks of the presiding g) expert h) comparison distilleries i) decisions the Oberfinanzdirektion articles 33 to 37 (dropped out) k) assignment a temporary burning right §§ 38 and 39 (dropped out) 3. investment of potato community distilleries to the burning right §§ 40 and 41 (dropped out) 4 Obstgemeinschaftsbrennereien section 42 (1) who runs an Obstgemeinschaftsbrennerei , has to submit a list of members in duplicate to the Customs office upon request and to see their changes immediately. Distribution of the directory is to explain that members are demonstrably informed about the provisions of § § 37 and 79a of the Act in writing and which members of fruit fabrics on common real estate gain. When the display changes, these explanations for the new-onset members are to submit.
(2) Obstgemeinschaftsbrennereien are operated by a registered association or an Association of persons without legal personality, is the Customs Office on request to prove that members be included in operating profit according to the amount of their share of annual production.
(3) nature and quantity of the material supplied by the Member and the alcohol quantity of spirits produced from them are in records to prove after prescribed pattern. The contributions are to be kept at a place determined by the top officials of the supervisory service.
(4) on the request to produce spirits in an Obstgemeinschaftsbrennerei, to recognize to the benefit, the Hauptzollamt decided.
5. loss of a burn right) installation of distilleries on a different plot § 43 the Federal monopoly Administration can approve the laying of a distillery on a different site while leaving the burning right if special circumstances of the case necessitate the relocation and no doubt, that the former distillery after the operation and economically essentially unchanged in the new distillery will live on. Such a continuation of the previous operation is in general no longer assume if it's laying on distances.
b) malt from grain as an adjuvant (dropped out) - § 44 c) transition to the processing of beet substances § 45 (dropped out) 6 Jahresbrennrecht section 46 (1) the Jahresbrennrecht is the way to calculate that the regular burning right is reproduced the percentage fixed for the Jahresbrennrecht and divided by 100. Round fractions of liters of half a litre or more on a full liter, but except for approach to other fractions are as a result.
(2) distilleries with a regular burning law by more than 100 or more than 200 or more than 300 hectolitre ethyl alcohol must come at a reduction according to section 40 of the Act on a lower Jahresbrennrecht, would be to them if they had a regular burning right from just 100 or 200 or 300 hectolitre ethyl alcohol.
(3) (lapsed) section 47 (fallen away) third book monitoring the production and purification of firewall article 1 establishment, registration and termination of the distilleries 1 wants to set up construction of distilleries section 48 (1) who lock distillery (section 52 of the Act) or lock securely prepare a compensation Distillery, has the main customs office before time to inform, that rulings of the customs authority in establishing the distillery can be taken into account. Drawings are the communication of operating rooms and the Branntweingewinnungs - liquor treatment plant giving (74), as well as a description of the planned facility. In addition, details over raw materials to the processing of and the intended scope of the operation are to make. If the establishment of an official gauge (§§ 72, 101 to 107) or a private gauge (§ 108) is desired, is to inform and explain.
(2) a person who wants to establish whether Rod making distillery (article 57 of the law), this requires the approval of the Hauptzollamt; This is only granted if the Hauptzollamt Stuttgart has issued a certificate under section 119 subsection 3. With the application for approval are a drawing and a description of the firing devices, whose positioning is intended to present. Before issuing the permit should not prepared the distillery building or the distillery premises and the facilities, especially the combustion devices, not be ordered or purchased.
Paragraph 49 on a plot of land may not operate more than a distillery. The main customs office may allow exceptions if official supervision (section 43 of the Act) is not difficult. While the accountability of resources in each State to the individual distilleries must be ensured. Also, each distillery in completely separate rooms have own equipment and vessels for the yeast set winemaking, the fermentation of raw materials (as far as depending on production required), the distillation that have cleaning and storage of liquor.
2. first-time operation registration § 50 no later than two weeks before the opening of the first operation of a distillery has the distillery owner of of customs in duplicate to submit 1 a list of rooms and the facility according to prescribed pattern, 2. the calibration certificates or the documentation of the content determination of main and intermediate collection container (§ 58), 4. a a basic and drill-down, which includes all registered spaces (§ 51), 3. Drawing and description of the Branntweingewinnungs - and brandy cleaning system (section 74) with all pipe work. These include also the lines for water, steam and mash, Lutter, Lutter residues. The drawing must be important parts of the plant (E.g., raw and fine burning devices, intermediate coolers, coolers, fusel oil separators) see also the internal arrangement of the devices. On request, it shall be attached for each part special view and sectional drawing.
Article 51 in the basic and drill-down are the position of the registered parts of the facility and the passage of pipes, what water, water steam, air (forced air, compressed air), mash, alcohol-rich vapours, liquor, methyl alcohol, fusel oil, Wasserentziehungsmittel, slop or Lutter residues lead exactly to draw.
Article 52 (1) for production of the drawings have the symbols of the German standards Committee and the particularly specified symbols (see annex 7) be used.
(2) in the drawings are the tubes in the following colours to represent: green for water, water steam red (cinnabar), blue for air (forced air, compressed air), purple for mash (also Wort, wine, and other prepared raw materials), yellow for alcohol-rich vapours, red for Firewall (Carmine), grey for methyl alcohol and green (alternately), Brown for fusel oil, for Brown and blue (alternating) Wasserentziehungsmittel for Stillage black and white (alternately) , black for Lutter residues.
sections 53 to 55 (dropped out) 3 distillery document issue 56 section which distillery owner has designated that in § 50 and to unite, under the authority of the Hauptzollamt to a document folder to store thats the other documents and records, which officially get to him, according to arrangement of the upper servants of the supervisory.
§ 57 (fallen away) 4. measurement equipment and vessels section 58
(1) the main and intermediate collection container must comply with the regulations of the measurement and calibration Act and the regulations adopted on the basis of the measurement and calibration Act. You must be fitted with gauge glass and scale or other measuring device that meets the requirements of the measurement and calibration Act and the regulations adopted on the basis of the measurement and calibration Act. The glass must have a shut-off valve.
(2) the main customs office may recognise a previous determination of the content in place of custody surveying in individual cases if correct no concern.
Section 59 (1) other vessels and devices can be measured wet or dry.
(2) the owner of the distillery is to make the measurements.
section 60 (dropped out) section 61 (dropped out) section 62 (fallen away) 5. Description of the equipment and vessels section 63 (1) the owner of the distillery has the devices logged in as parts of the factory equipment and vessels with the number and, as far as they are calibrated or presumptuous to call with the tonnage in accordance with the registration, to receive this designation, and to renew if necessary.
(2) the designation is in permanent way to attach, for equipment containing alcohol-containing fumes or brandy or containers on a wooden or metal plaque, which hang is when other devices and vessels on themselves to the device or vessel or in the immediate vicinity.
(3) the upper servants of the supervisory meeting the detailed arrangements. Also, this may require that equipment and vessels that go through several floors, the label on each floor is attached.
6 storage of equipment and vessels section 64 (1) which equipment logged-on and vessels are as parts of the facility in the distillery premises and at the places specified in the plan for it to be kept. During the inactivity they can with the written consent of the top inspectors from the distillery premises temporarily be removed or kept in the distillery premises elsewhere. A change notification according to § 66 is not required in this case.
(2) notifiable but non-registered devices and vessels may be absent in the distillery.
(3) not notifiable devices and vessels which distillery purposes, must be kept in the distillery.
(4) equipment, vessels and pipes, which are not for purposes of the distillery, may not be located in the distillery. The top inspectors may allow exceptions.
7 the new owner has a change in the ownership of the distillery changes section 65 to display the main customs office within one week in writing in duplicate. He has it in writing to recognize the correctness of documents produced according to § 50, drawings and descriptions - except calibration certificates - and the surveying negotiations or to submit new documents or initiate new measurements. The main customs office may require the submission of additional documents.
Section 66 (1) wants the distillery owner 1 change the registered facilities or parts thereof or rooms logged-in, notifiable parts of the facility for the first time set up 2 or convert, so he has in time before execution in writing to show this the Hauptzollamt. Sentences 2 and 3 shall apply accordingly § 48 para 1 sentence 2 and 4 and paragraph 2.
(2) changes made pursuant to paragraph 1 or to the registered facilities or parts thereof be removed or placed in a different place, so the distillery owner has at least one week beforehand in writing in duplicate to display this customs. Upon request, he has to submit new documents according to section 50 in duplicate.
(3) be given raw or appropriate fine combustion devices or other to the manufacture or purification of firewall devices away, also the receiver is in the indicator described.
(4) the set up somewhere else, modified or newly added parts of the facility may not be used in use before the Customs Office on the duplicate display has certified that the change has been shown on her.
section 67 (dropped out) section 68 the documents referred to in section 50 by supplements have become confusing or otherwise unusable, so has the distillery owner at the request of the top officials of the attendant service to submit new copies.
§ 69 goes out a distillery (article 70), so the existing official closures are to remove; the rest is according to the paragraphs 226 to 233.
8 section 70 (1) go out of distilleries in a distillery expires 1 with the deregistration;
2. If she loses the incentive compensation to burn, in the long term;
3. If it - may be used when closing distilleries not more properly in accordance with §§ 71-108 -. This is believed if she continuously has been more than ten years of full operation out of operation.
(2) the distillery does not go out when the distillery owner explains customs in writing in duplicate to the end of the year of operation, in which the lack of operation of the distillery has been found or is suspected, that he perpetuated the distillery company, and when he again operational is the distillery until the end of the following third operational year and again will be in operation in the following year.
(3) that distillery goes out not in the cases of § 64 paragraph 1 sentence 2 and § 175. section 2 precautionary measures in the CAP distilleries of 1 General information section 71 which must lock distilleries set up that all alcohol-containing vapors within the Branntweingewinnungs - and brandy brandy cleaning equipment are condensed and flows the entire firewall in devices particular to its tracking be.
Section 72 (1) in the lock distilleries furnished under section 71 will be taken to protect of the alcohol-containing fumes and the spirits of precautionary measures. Consist, that the calibrators, brandy and Branntweingewinnungs - as well as their individual parts (devices, vessels, pipe; see § 74) according to their nature, installation and connection must meet special requirements (articles 75 to 79, 84-108) and that also from then, where the burning substances are brought to boiling, up to the serving of the official collection of the distillate devices (paragraph 2) closure measures to meet (§§ 80-83a, and some sections 84 to 108). If brandy is obtained otherwise than by output, the Hauptzollamt determine the security measures in consultation with the Federal Office of monopoly.
(2) usually official reservoirs serve to the collection of the distillate. Including the vessels are to be understood, from which the brandy removed also the intermediate collection container (section 186), so the main reservoirs, under certain circumstances (§ 93 par. 3), also the fusel oil - and aldehyde brandy collection container. The main customs office may authorize the use of main indicators (section 106) instead of the main guidance. It may also order that dial gauges special other than main guidance or main gauges for better monitoring of the distilleries still (ancillary gauges; § 107) to be placed.
Article 73 (1) off the shutter custody (section 72, paragraph 1) may be obtained from firewall only with the participation of officials. Devices for the removal of liquor are to attach to the official guidance (§ 72 para 2). They must be apart from the cases in paragraphs 2 and 3, as well as in section 84 (4) - also in other places, if they are necessary for the implementation of the operation or the official supervision.
(2) If spirits on compensation may be made (article 116, paragraph 6, 7), a release valve between the cooler and template can be installed with the permission of the Hauptzollamt for the derivation of the spirits produced on settlement (see § 88 par. 1). The same may happen in cases of section 144, sentence 2.
(3) in order to remove of small samples, tested and certified measuring devices (samples measuring taps) may be switched in the brandy tubes of the Federal monopoly Office show the number of samples. The amount of specimen (specimen number duplicated with the certified amount of each single sample) is at last firewall checks in the quarter or - if just a few spirit samples are - have been consumed during the last firewall taking in the year in a firewall sample book according to prescribed pattern to enter. The sample volume and the average alcohol strength observed in the distillery in hundred parts is to calculate the amount of alcohol; the calculation is to represent in the sample book.
(4) samples, not consumed according to § 132 paragraph 2 No. 2 of the law outside the distillery operationally necessary tests and examinations, be taxed either at the request of the owner of the distillery or fed back to the distillery operating under official supervision, or destroyed.
The Branntweingewinnungs - and brandy cleaning systems consist of equipment, vessels and pipes section 74 (1).
(2) all tubular parts of plants that continue forward only alcohol-rich vapours (spirit pipes) or iterate by Brandy (brandy tubes) are considered tubes. Brandy tubes are also regarded the Lutter back able pipes, the air tubes on devices containing brandy, vessels and tubes, overflow pipes and more pipes. Also the sour mash tubes and pipes leading water or steam belong to the pipes of the plants, where they are officially to secure (§ 95, § 97 para. 2).
(3) vessels are all parts of the plants, which have only the task to include firewall, E.g. day collection container, help collection container, intermediate reservoirs, main reservoirs, fusel oil reservoirs, water treatment vessels, overflow vessels.
(4) under the name of "Devices" are all parts attributable not to the pipes and vessels, E.g. raw and fine burning devices, heater, intercooler (capacitors, Dephlegmatoren), cool, templates, pumps, fusel oil separator, FireWire mixers, samples measuring devices, gauges, combined steam pressure regulator.
2. requirements, generally to provide equipment, vessels and pipes are a) texture section 75 (1) all equipment, vessels and tubes (74) and their connections (with the exception of the seals) must be made of metal. See metal, all fabrics are to understand, which are known in chemistry as metal or alloys of metals.
(2) the outer shells of vehicles, vessels and pipes must be unharmed.
(3) the outer surface of the metal must be visible. It must be treated with dyes or other deck equipment. A painting with wasserhellem paint, oil or similar substances is permitted, insofar as this does not prevent a visit to the metal surface.
(4) glass parts may be used in the walls of metal in that regard, as the contents of equipment, vessels and pipes for reasons of the operation or the official supervision must be made visible. If the risk of violation of the glass parts is great and brandy is behind the glass wall or can be at times, the top Inspector can arrange the installation of special protections, for example in some distance require wire mesh, wire, or hard glass cover or the like. Stand glasses may be not open at the top. For each part of the glass, the distillery owner has to provide a replacement piece.
Section 76 (1) all vessels (section 74 para. 3) and devices (section 74 para 4) the fine stills must be in to visit.
(2) all equipment, containers and pipes must be thoroughly ventilate the operating requirements.
(3) all vessels and of the devices, the fine stills have a device for the detection of the fluid level in the form of stand - or sight glasses.
(4) all vessels must be completely emptied.
§ 77 all tubes (section 74 para 2) must have a clear width corresponding to their purpose.
b) installation section 78 (1) all equipment, vessels and tubes (74) so placed or attached must be in all places where they not are in close connection, just visit. This requirement is to meet, if they go through walls, floors or the like pipes. The opening must be closed with easily removable panels made of glass, wood or metal. If a pipe inside a reservoir, is the fall of the wall with such plates in such a way to conclude that the boards just inside the reservoir can be removed.
(2) as documents for equipment and vessels are profile iron, to use iron feet, or the like in the way that ground of the equipment or vessels can be completely overlooks on its support points.
(3) brandy tubes (section 74 paragraph 2) must have a sufficient gradient.
(4) long brandy tubes are to attach the pipe holder.
(c) section 79 (1) the walls of equipment, vessels and pipes (74) and parts of them are connection with each other as well as with workpieces by brazing, welding, rivets, screw connections (E.g. horizontal screws, use of threaded couplings, conical fittings or Union nuts, screws or flanges with bolts) to connect firmly and tightly. Soldered and welded joints must be smooth and level. The flange rings must be welded or rolled up or sit on to flare, hard angeloeteten or welded edges.
(2) the thickness of seals and packings may not go beyond the necessary operating level. The used material must comply with all requirements, which are to him because of the specific chemical and physical properties of liquids or vapours, and must not operate in particular by heat or brandy.
(3) the combination of metal with glass parts must be designed so that temperature fluctuations, which have a different expansion of materials to the episode, not a stepping out of the content of the equipment, vessels or pipes or broken glass parts to get is, and that the metal parts exert no immediate pressure at a seal manufactured by tightening screws on the glass parts.
3. closure measures a) General General (1) equipment, vessels and pipes (section 74), from which solution of joints or after violation of the metal walls, alcohol or alcoholic vapours could be taken, article 80 are as vulnerable plant parts by caps to ensure (article 82) or locking facilities (section 83).
(2) liaison offices of the other equipment, vessels and pipes as well as the caps are to ensure that a release is possible only after injury of the closures by seal closures (article 81). Seal fasteners are not required at connection points caused by proper welding, brazing or riveting, the latter only by using solid rivets.
(3) vulnerable parts pass through equipment or vessels, which otherwise require any official backup, these devices and vessels must by all sides be completely closed and officially be secured according to paragraph 2.
b) simple closures § 81 seal fasteners plant or parts of caps are secured according to section 80, paragraph 2, must be connected through appropriate work pieces tightly and firmly with each other first. The seal fasteners are then to create these. For this, special on the workpieces in minimum intervals hooks (eyelets holes) must be attached, which allow a fastened to the rest and easy creating of the closures. Eyelets must be welded or hard-soldered.
(c) double locks § 82 caps caps caps (1) are easily removable metal coats, that the parts to be secured at a distance of at least 20 mm are wrapped so that access to the covered parts does not exist. You are backed up by seal closures (article 81).
(2) the components of the caps must be either one above the other to access at least 10 millimeters or with bent edges, over which a sheet metal folding is to push. Other connections are allowed if an access to the protected parts of the system to exclude is also with them. The metal of the caps must be so stable that the caps parts on the joints can be bent not apart.
(3) caps or Cap parts can be used by way of derogation 2 again using soft solder 80 paragraph §. In this case, rings or the like with solid rivets must be attached. The insides of such caps are to delete with a bright, opaque color. Section 75 subsection 2 applies to the outside of the US 3rd Betriebsnotwendige snippets in caps must be protected by a sheet of glass that is permanently attached to the inside.
Section 83 room closures (1) which is lock space including its access points from all sides so to prepare an access is impossible without a solution official closures or easily noticeable damage to the room. To this end, walls, ceiling, and floor of the CAP room must consist of smooth, clear and homogeneous interior surfaces.
(2) from the access points the doors including the holding devices (frame, fishing) must be constructed, attached or secured, that to exclude is a change in their condition or location without leaving visible traces. The other access points (E.g. channels, ventilation openings) are covering it with suitable wire gratings or perforated plates. The fixtures for this purpose as well as door and window hinges, fittings and the like should be attached as possible inside of Cap space and not accessible from the outside. Otherwise have detachable parts of the CAP space delimitation by seal closures. The doors of Cap space for reservoirs are officially secured also by Customs locks. The distillery owner has to keep private with clasp closure spaces.
(3) as far as glass, wire mesh and hole sheet metal fields are used as a sealing room selection, this from the inside of the CAP room in metal angle frame so to install, that they without neither solve nor can move or turn off. The metal angle frame are stuck with each other and with the other lock space boundaries to connect. Fixtures accessible from the outside of the CAP room are to secure seal closures. Mesh and perforated plates must have a distance of at least 1,000 millimeters of the equipment to be protected. A mesh or hole size of 225 square millimeters should not be exceeded, and the thickness of the wire or the distance of the hole should be at least 2 mm.
§ 83a transitional provision a the article 80, paragraph 1 and article 82 in the consist until September 30, 2000 amended landscaped double shutter remains. The main customs office can pick him up on rebuilding the distillery or following a closure inspection (§ 135).
4. Requests that particularly to make connection or closure are to individual devices, vessels and pipes with respect to their characteristics, installation, and deviations from the General requirements a) burning equipment
The raw stills with immediate firing are section 84 (1) of the provision of article 75, paragraph 3, and section 78 para 1 except as far as setting it up requires a direct connection with masonry; In addition, the mash pillars, to the extent that they stand on a brick plinth.
(2) combustion appliances may be surrounded with a coat that is aggravating the escape of heat.
(3) the return of spirits must be placed while the output from the reinforcing columns, intermediate coolers, fusel oil separators or the like in the raw burning devices. Brandy tubes, through which flows back this brandy of reinforcing columns, intermediate coolers or similar with a natural slope in crude furnaces, no shut-off valves or valves may contain for this purpose. Is also in raw stills, where through the filling opening an entrance to the mouth of the return brandy pipe is possible by special devices to ensure that the return can be prevented arbitrarily by brandy in the raw pot still. Is the return spirits from the gain column by means of a pump or the like promoted on the mash column and is a pillar of mash with other institution as capsule floors, then the pump cable or the power supply to the pump must have a secure locking device, which automatically closes when the mash is not in operation.
(4) to check the output residue small coolers (try cooler) may be at the lowest Department of mash pillars, slop drain knob or Stillage collectors attached to the Suppression of vapours. In the drain lines for Lutter residues small tasting cocks should be fitted, the drop by drop in the open position fluid leak out. The alcohol strength of the Lutter residues should be not more than two hundred parts.
(5) the Lutter residues are to infer that a removal of spirits is not to get. Usually, the Lutter behind ear in a public sewer or a pit is to lead. The pits have inside perfectly to visit and ensure either a seepage or strong dilution or contamination of the contents. Their cover is secure. The size of the pits must be adapted to the operating conditions. The Lutter behind ear is to run first as a bag pipe and into the pit just above the ground. The drain for the fluid in the pit is located up under the cover of the pit. Intake pipe and drain hose are firmly embedding into the pit wall. Before the Abfluß-(Überlauf-)Öffnung, a close-meshed wire mesh is inside the pit or the like to install or to ensure that the pit contents can not be removed in any other way. The same is true for other pipes that lead except the Lutter behind ear in the pit.
(6) in the case of the porcelain furnace, the installation of safe control devices that serve the addition of taste substances and detergents, is permitted.
the firewall in templates that are equipped with alcohol spindle and thermometer b) Templates section 85 (1) at any time of the power take-off to determine the thickness and temperature of the distillate is made visible. The templates must figure out up in the upper part of the Bell of jar can be.
(2) templates before dial gauges through raw spirits must be fitted with a filter device for which a replacement piece must exist.
(c) section 86 pumps (1) as brandy within the firewall calibrators and Branntweingewinnungs - vane pumps, diaphragm pumps, are to use lifts or injector. Other pumps are allowed with the permission of the Hauptzollamt.
(2) pumps with grommets are to ensure that the device through which the Pack in the sleeve is pressed, be tightened though without the participation of customs officials, but not relaxed can.
(d) to get spirits mixers section 87 if brandy by constantly varying strengths to the official gauge and thus an gauge display unfavourable for the monopoly concerns, may require the involvement of brandy mixed devices between template and gauge the Federal monopoly Office of the owner of the distillery. The establishment of the mixers arranges the Federal monopoly Office in any case.
(e) section 88 (1) shut-off devices are against removing and easing the moving parts of the shut-off devices. As far as shut-off devices are secure against rotation, they must be also designed that the lock required to prevent the rotation can be applied only if the shut-off devices are in the correct position.
(2) shut-off devices must comply with in their fluid forward of the clear span of the pipes (see paragraph 77).
(3) valves must be set up so that its position can be immediately clear.
(f) congestion indicator § 89 to help determine whether firewall due to an obstruction on the top edge of the air tubes (section 98 subsection 1) resigned, congestion indicator used is brandy fill with, if firewall is leaking from the air tube, and thereby show the recent exit. The air pipes which are attached between the cooler and template, as well as on equipment and vessels must be equipped with congestion indicators. Congestion indicator may be required in other places, if the top officials of the supervisory service considers it necessary. Congestion indicator must reside in simplified form (stasis jar) at the Luftröhrchen, which are used for the ventilation of templates and can the spirits emerge from the templates.
(g) wastewater treatment vessels article 90 if gauge distilleries the filters in the template (§ 85 para 2) not fully able to hold back the impurities of the spirits, the Federal monopoly Office for mechanical cleaning of the distillate may require that sewage vessels in the FireWire cable be reconnected. The vessels are according to arrangement of the Federal monopoly Office set up.
h) day collection container section 91 to determine the daily yield, or the yield of certain of the burning substances, may be switched on with the permission of the Hauptzollamt day collection container in the brandy pipe. The day collection container can record the amount of liquor that can be generated in one day.
(i) help collection container section 92 if the fall towards the drain of the spirits in the main collection container does not exist, may be switched on help collection container in addition to pump into the brandy pipe. The help collection container can record the amount of liquor that can be generated in one day.
k) intermediate reservoirs § 93 (1) of raw spirits is initially started in interim guidance in distilleries in which the fine distillate according to section 198, paragraph 1, and from there into the burning device for the purification, if necessary, with a pump, end-use. Also fine brandy can be recorded in the intermediate collection container, once again fine to burn. Several vessels can exist for the different types of spirits, or it can consist of several departments a vessel.
(2) instead of intermediate reservoirs of raw spirits can be redirected directly in the fine still.
(3) the intermediate collection container for the raw brandy must accommodate at least the liquor quantity required for the next charge of fine burning devices. Other intermediate reservoirs must be so great that a trap is not to get. In fine burning distilleries also raw spirits or pre-or postprocessing of fine brandy is removed, so the intermediate collection container are considered for raw spirits official collection container (§ 72 para 2); their size is determined according to § 94 paragraph 2 l) main reservoirs section 94 (1) If several main reservoirs (§ 72 para 2) are set up, is the connection of between the vessels and the supply of distillate to set up so that only filled a container is and the subsequent firewall can then freely run in a receptacle.
(2) the tonnage of the main reservoirs of a distillery must be altogether so large that the amount of spirits can be accommodated, can be created in a month at full utilization of the existing facility. The main customs office can allow a smaller tonnage with the consent of the Federal monopoly Office, if this not dispatch officials unduly take advantage of and for firewall, which is included on the Federal monopoly administration, the cargo space can be exploited yet rewarding.
(m) sour mash tubes section 95 (1) are the burning substances (mash or other fermented substances such as spices, liquor, wine) to feed the raw burning through a tube of sour mash, flying (stanchion) almost to the bottom of the firing device or its relevant part or just before entering the furnace has a non-return valve. Mash columns, it is sufficient if the pipe before it enters the furnace is knie - or baggy. The parts of the sour mash tubes that are listed or provided with non-return valve as diving, knee or bag pipe, must be officially secured against changes.
(2) in the case of the sour mash tubes at preheaters in which alcohol-containing vapors develop from the mash one of the measures referred to in paragraph 1 is to apply.
(n) brandy tubes § 96 vessels leading brandy tubes (section 74 paragraph 2) must top in wall of the vessels end. The brandy pipe through the firewall on the porcelain furnace is spent must be designed or equipped to that alcohol-containing vapors from the porcelain furnace can not escape through this pipe.
Water and steam pipes article 97 (1) tubes through which water or steam in some brandy or alcohol-containing vapours of the Branntweingewinnungs - or brandy cleaning equipment passes into, must with devices be fitted, which automatically prevent a derivation of spirits and alcohol-containing vapors through these pipes. The steam pipes, which immediately go into parts of raw burning devices, which Flash substances are excluded.
(2) the devices (paragraph 1) and their joints, as well as the pipes of the devices to its confluence with the tubes are in the same way to secure such as the part of the plant in the water or steam pipe flows. Also, the pipes to devices including the because the fixtures by simple closure are so secure, that is no longer to get, that affected the effectiveness of the devices.
p) ventilation devices article 98 (1) the ventilation device on devices that include firewall, on vessels and brandy tubes consists usually of a vertically-mounted air duct. On his open mouth, a hood is to attach, which completes down through a feature plate with air openings not exceeding 1.5 mm wide. The hood itself may contain no air holes. The air ducts must be so high that a leakage of brandy from is not to worry about the mouth with a good management. This condition is air pipes to radiators satisfied if a highest hourly brandy production up to 30 litres the muzzle of the air pipe towers above the liquor spout from the cooler to at least 300 mm for larger hourly brandy production but to at least 750 millimetres.
(2) if there is at least a rule moderate air tube (1) in the plants, ventilation can be brought about by devices that contain spirits, of vessels and the firewall pipes by pipe connections with this air pipe (air connection pipes).
(3) devices that contain liquor, and vessels also air valves can be used for ventilation, if it does not allow leakage of brandy, from the outside in their effectiveness arbitrarily can be affected.
(4) also air valves can be used to the ventilation devices and tubes that contain alcohol-containing vapors, if they can be made arbitrarily opened from the outside. Otherwise, they are in a tube that is to connect with spirit, pipe leading to the cooler to incorporate such that the acting out fumes escape after the cooler out.
(q) overflow devices if it is possible that brandy comes out before its official entry due to overfilling equipment or vessels from the custody of the closure, are § 99 measures to meet that flow running over brandy in the official entry points. Such measures in each case are not possible or not appropriate, monitoring congestion indicator (section 89) is sufficient. Under certain circumstances, running about spirits in special vessels (overflow vessels) can be directed. Overflow pipes are not higher permitted as the lowest of the upper edges of the air tubes, which are connected with them.
(r) exceed tubes section 100 if devices serve to inhibit the flow of distillate, or even to stop (E.g. private dial gauges, filter, shut-off devices), so are more tubes which in a stasis of firewall bypassing the obstacle will be forwarded to install. More pipes are not higher permitted as the lowest of the upper edges of the air tubes, which are connected with them. The more pipe to the overflow tank (§ 99) can be made in special cases.
5. dial gauges a) official gauges of § 101 official gauges are the alcohol meter approved by the Federal monopoly administration, alcohol meter and sampler.
Section 102 (1) the Federal monopoly Office publishes a statement about what kinds of dial gauges at all for the measurement of brandy distilleries (rules of dial gauge) are allowed in the. In the statement, approved gauges into their individual parts and facilities described and taken instructions pertaining to their shipment, installation, treatment and testing.
(2) the Federal monopoly Office determines what type of gauge to use and what specific facilities to be fixed according to the nature of the operation about in each case according to the distillery owner and the Hauptzollamt on the operating conditions of the distillery and own experience. The same thing has to happen if the operating conditions under which a dial gauge has been determined, a distillery, change.
Section 103 (1) it only gauges may be used that have been tested by the Federal monopoly office prior to their installation. The exam generally takes place prior to dispatch to the distillery. The assessment, a legalization Bill is made twice. A copy of the is to the document folder for the distillery at the Customs Office, to bring the others to the document folder at the distillery.
(2) the Federal monopoly Office determines which parts of the gauges in particular are to test and certify.
(3) be certified parts repaired or rebuilt, are to review it before inserting it into the meter and to authenticate. The same is true for parts, intended as a replacement for certified parts.
(4) indicators, which should be placed in a different distillery or due to violation of the closure were available to unauthorized, are to be checked again before use. The same is true for dial gauges, which were kept out of a distillery, before it should be raised again in a distillery. The Federal monopoly Office which in such cases is to give knowledge in a timely manner, can demand that the dial gauge will be sent to the manufacturer prior to use, and undertake the review with her. May admit also, if the official seals were uninjured, to accept such gauges before renewed examination in operating.
§ 104 of the distillery owner has to get the gauge at his own expense to form State. He has to get closer to spare parts by the Federal Office of monopoly and to keep.
The dial gauge as well as certified patched or certified parts are section 105 to send the distillery owners under official wraps. The owner of the distillery has to display the reception to the top inspectors and get the lock was not hurt.
1. main gauges section 106 main gauges are official gauges, which are used for the collection of the distillate (sections 101 to 105).
2. ancillary gauges section 107 (1) auxiliary gauges are special official gauges, which can be used according to § 72 para 2 on arrangement of the Hauptzollamt for the better supervision of the distilleries.
(2) the display of the secondary dial gauges can be compared with the quantities of alcohol removed.
(3) in accordance with the Federal monopoly Office, main dial gauges can be used in special cases, at the same time as supporting dial gauges.
(b) private dial gauges section 108 in the Branntweingewinnungs - and brandy cleaning equipment may be turned on private dial gauges with approval of the Hauptzollamt. You need to ensure a free flow of distillate and allow no secretion of samples.
6 exceptions article 109 the main customs office is authorized, a) in some cases more precautionary measures to order if the provisions appear insufficient in the §§ 71-108 to secure the monopoly concerns.
(b) in consultation with the Federal monopoly Office in individual cases, to admit that the wholly or partially not complying in the §§ 71-108. This special supervisory measures can be arranged.
Section 110 if book Branntweingewinnungs - brandy cleaning installations or parts of them, for the exceptions to section 109. b were approved, be replaced by others, have the new equipment or parts to comply with the requirements of §§ 71-108. The main customs office in consultation with the Federal monopoly Office also may allow exceptions in special cases.
7 reimbursement of costs for security measures a) General § 111 (dropped out) b) procedure § 112 (dropped out) section 113 (dropped out) section 3 termination of the distilleries 1 concept and types of § 114 (1) severance in the severance distilleries closures without the volume of spirits to be produced officially estimate. This is done in such a way that the amount of alcohol from the quantity of the raw materials intended for the production of spirits, and the true rate of yield (§ 120) will be charged. (From the amount of alcohol thereafter obtained a is either) the liquor tax pursuant to § 170a para 1 in advance binding set (severance pay on a certain amount of duty) or b) set the minimum quantity of alcohol, which is the official clearance, according to article 132, paragraph 1 (settlement on the minimum amount).
(2) in the case of the severance payment to a certain amount of duty of created spirits without official clearance is immediately free circulation; the severance payment to the minimum amount of produced spirits of official controls is governed by pursuant to article 132, paragraph 2.
Section 115 (1) on a certain amount of duty (section 114, paragraph 1 section a) are, as far as referred to in paragraph 2, unless otherwise is arranged to resign the distilleries referred to in section 116.
(2) the severance payment to the minimum amount (section 114 para 1 b) can be arranged with a) of the main customs office in severance distilleries, if the volume of the monopoly appears at risk, b) of the main customs office in cases of § 118, c)
the top inspectors in cases of § 153 para 1 2 admissibility of the compensation section 116 (1) Obstbrennereien, which are operational, but not lock securely, are on request within the border number (§ 119) with a production limit of fifty litres of ethyl alcohol in the year the compensation approved. The main customs office decides on the application.
(2) the admission to the compensation is excluded, if distillery facilities include a continuous furnace, a furnace with steam introduction, a burn bubble with more than one hundred and fifty litres of space content or multiple burning devices, especially a special fine burning device. The introduction of steam from the water bath of the furnace in the spout of the pot still is allowed.
(3) in Obstbrennereien are admitted to the severance pay, only fruit fabrics may be processed, the owner of the distillery has won.
4 distilleries of all classes that are approved with the production limit of three hectolitres of alcohol to the severance pay, keeping this severance payment. You may process other than self-derived substances.
(5) were found Obstbrennereien can be transmitted on request in special cases within the upper financial district on a different plot. The Federal Minister of finance or the body appointed by decides on the application.
(6) the main customs office may allow agricultural distilleries of closure for the intermediate operation (§ 5) to a production quantity of fifty litres of ethyl alcohol in the year to the settlement, if special collection container or main gauges should be placed to capture the spirits produced from fruits substances under lock and key. The quantities of alcohol produced under compensation be applied on the burning right or alcohol quantity considered to be manufactured within the right of burning and on a roughly stated production ceiling.
(7) the main customs office may authorise owners of closing distilleries on request that fabric owner burn in the distillery under their own registration operation under compensation.
3. loss of severance pay section 116a (1) lose the incentive to burn under severance, 1 distilleries that exceed their production limit.
2. distilleries that use devices of the kind referred to in article 116, paragraph 2, sentence 1 for the first time or replace such equipment;
3. distilleries that process other materials than self extracted fruit or the substances contrary to the provision of article 116, paragraph 3, whose processing is subject to the monopoly distilleries (section 21 of the Act);
4. distilleries that burn in the section, if they exceed their section alcohol quantities or process materials that are not approved for burning in the section;
5. Obstbrennereien that change the distillery class or process introduced wine;
6 industrial distilleries, which process a) imported wine, b) wine with an invalid under the wine Act sugar addition, c) fruit and wine with a higher sugar as after the custom of the traffic is customary, d) sugar or beet substances alone or mixed with other substances; Distilleries that have so far processed incurred during the Comminution of fodder beet juice (herb aspic) in severance pay, keeping the severance pay;
7 agricultural distilleries are moving to Community operation;
8 distilleries, who constantly or temporarily lose the connection with the associated economic operation or the distillery grounds, E.g. through inheritance, sale, letting or similar legal or actual operations;
9 distilleries in which a completed or an attempted tax evasion has been committed if the Steuerstraftat by a final sentence has been established.
(2) burn the benefit under severance, no. 9 is lost in the cases of paragraph 1 Nos. 1 to 8 with the entry of the stated facts, in the case of paragraph 1 with the time in which the Steuerstraftat has been committed.
3 a. duration of loss and readmission into the compensation section 116 is b (1) In the case of section 116a para 1 No. 9 the loss a speaknenglish when the distillery owner or a member of his home State or its operations due to the Steuerstraftat has been punished with a custodial sentence of more than two months, or if the distillery for a criminal offence of the same offender once the perk , had lost to burn, see compensation.
(2) in other cases of 116a para 1 No. 9 the Federal Minister of finance or the body appointed by may admit again distilleries on request after appropriate waiting periods as Obstbrennereien with a production limit of fifty litres of alcohol in special cases with their earlier rights, to the severance package. Distilleries can be admitted immediately again after the loss with their earlier rights of the severance payment, if the loss of severance pay from the in section 116a, paragraph 1 reasons referred to in paragraphs 1 to 8 occurred or if the Act not under aggravating circumstances has been committed in the case of section 116a para 1 No. 9 and its consequences are not significant. With the time of the loss and their earlier rights distilleries can be admitted again to the severance pay, if the offence which led to the loss of compensation, has been committed by a fabric owner without the involvement of the distillery owner or a member of his home State or its operations, the distillery owner of the offence had no advantage and she does not hurt reasonable due diligence him.
(3) a prerequisite for re-registration in the cases of paragraph 2 sentences 1 and 2 is that the imposed fines that are paid in duties due to the loss of compensation-related and the demands of the Federal monopoly Administration for spirits on überzahltes transfer money, as far as the distillery owner owes it or is responsible for it.
4. exclusion of the compensation section 117 (1) who of accomplished or attempted tax evasion is legally punished, is is been excluded time of the subsidy, to burn, severance pay, where the offence is committed.
(2) the disclaimer is a constant, if the perpetrator has been punished with imprisonment by more than two months or was excluded due to a crime once before by the subsidy, compensation to burn,. In other cases the Federal Minister of finance or the body appointed by may waive the exclusion at the request of para 2 sentence 2 after a reasonable waiting period or under analogous application of § 116. § is 116 b (3) apply mutatis mutandis.
5. refusal and withdrawal section 117a which can Hauptzollamt burn the benefit under severance distillery owners and owners of material, fail severance distilleries, on time or in the long term or beyond, if the tax revenue is at risk, or if there are concerns against the trustworthiness of the distillery's owner or the material owner. It can escape the incentive compensation to burn, distillery owners and owners of material on time or permanently, if these allow for commercial purposes in other Member States of the European Union spend severance spirits or spend.
6 compensation for closure distilleries § 118 that can Hauptzollamt a closure securely set up distillery temporarily to the severance payment to the amount of the minimum let if the devices, which are required for the official collection of the distillate can be placed in time through no fault of the owner of the distillery and a delay of the distillery operation with significant disadvantages would be connected.
7 limit number of the OB staff making distilleries section 119 (1) which leads Hauptzollamt Stuttgart for each upper financial district in force until 31 July 1998 district limits the number of border and on the number of existing Obstbrennereien are admitted to the severance, a proof.
(2) the main customs office requests a certificate, prior to approval of spirits to the severance payment at the main customs office in Stuttgart, that the admission of this distillery not exceeded the limit number. The main customs office reports any change in the inventory of the Obstbrennereien admitted to the settlement, which requires an entry in the limit proof of number of the Hauptzollamt Stuttgart.
8 a yield rates) General section 120 (1) as true yield rate (section 114) is the regular rate of yield (articles 121, 122) or the special fixed rate of yield (section 124).
(2) the rate of yield is the amount of alcohol that is mealy substance from a 100 kilograms and not mealy substance extracted from a hectolitre of substances. He is set to liters and one-tenth liter; Fractions of a tenth liters are if they exceed a half a tenth or more, for a full one-tenth liter expected to omit lower fractions but.
b) regular yield rates are § 121 (1) with regard to processing of fresh potatoes and crushed grain to assume following regular yields: 7 litres of alcohol from 100 kilograms of fresh potatoes and 26 litres of alcohol from 100 kg crushed grain.
(2) for the calculation of the yield according to the regular yield rates, the malt for the saccharification of mash for fresh potatoes remains up to 5 per cent, with crushed grain up to 15 per cent of the weight of the raw materials out of consideration. The addition of malt exceeds these limits, the additional quantity for calculation of yield as a crushed grain is to be so; Fractions of a kilogram are not considered here.
Handling of non-farinaceous substances following regular yields apply a hectolitre material:-cherries 5.0 l A, itself gained sour 3.5 l A, - plums 4.6 l A, – Mirabelle 4.8 l A, plums and Greengages 3.9 l A, - sloe 2.0 l A, - other stone fruit 3.5 l A, Pomaceous fruit, also windfall, as well as core cider 3.6 l A, - Kernobsttrester 1.5 l A, grapes and-beeren 5.0 l A , - other soft fruit 2.0 l A, - grape wine 6.0 l A, wine and must 4.0 l A, - fruit wine yeast 2.5 l A, - grape wine pomace from German wine regions 2.0 l A, - grape wine lees (wine yeast) from German wine regions 6.0 l A, - Topinamburs (Ross potatoes) 4.6 l A, gentian - 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.
§ 123 regular yield rates (sections 121, 122) each should be reviewed at the end of the section (section 41 of the Act). You are not reduced due to making of the Feinbrandes.
(c) specific yield rates section 124 (1) are other floury materials as fresh potatoes or crushed grain (dry potatoes, flour, etc.) or other processes as the substances referred to in article 122, alone or mixed with these, so are to set specific yield rates. Special yield rates should be set even if to accept according to the operating conditions or the nature of the raw materials is that the amounts of alcohol considerably behind the real yields calculated according to the regular yield rates fall. Special yield rates should be stated and laid down specific yield rates not changed if the real yield per cent of the regular rate of yield or, if one does not exist, the most recently established special yield rate exceeds the previously applied yield rate to no more than 40.
(2) specific yield rates can be set even if it the distillery owner makes requesting and believable that the regular or special fixed rate of yield exceeds the real yield, or if an officio made yield determination, the real yield is lower than the regular or special fixed rate of yield.
Section 125 (1) the special rate of yield shall be fixed by the Hauptzollamt to yield discoveries.
(2) it is the addition of malt in determining the yield rate for floury materials when Degermination is used to apply with his full weight, and when green malt is used, with a quarter of its weight as crushed cereal.
(3) the yields for a genus of fabric with several distilleries are particularly determined and is doing an essentially matching result has been made, so the rate of yield for other distilleries can be set according to this result, which process the same fabric genus under similar operating conditions. Without special investigation, the yield rate can also be set, if otherwise about the yield sufficient experience is available.
(4) is once again the firewall (raw liquor, Lutter) obtained with the first output (raw brand) in the distillery or aborted several times, so the rate of yield calculated for the raw brand can be shortened for the loss caused by the repeated output (fine distillate), up to three hundred parts, but at least to a tenth of a liter. The reduction amount is to determine through assessment by test firing (article 129) or experiences.
(5) section 125a (dropped out) § 126 is the fixed rate of the yield to inform the owner of the distillery. In the cases of § 125 ABS. 3, the communication can be replaced by public notice. By the time which is release or publication of the rate of yield fixed the contravening alcohol calculation underlying to lay. In the case of § 170a para 4 sentence 1 is the fixed rate of yield tax or delivery notices for the burning permit the calculation of contravening alcohol amount is reserved to apply.
Section 127 (1) who has top inspectors to determine the timing for the yield calculation (section 128). The discovery is to make unexpectedly and only then, if the operation has become uniform. The distillery owner is obliged to allow the investigation and the collection of the samples needed.
(2) the determination of the yield is to repeat if the first result is not applicable. This applies particularly if the establishment or the operation mode of the distillery or the nature or condition of the output concerned substances have substantially changed. The yield differs from the fixed yield rate by more than a tenth of a liter, so the main customs office has not elsewhere specified to establish the rate of yield.
Article 128 (1) which is to be determined by test firing yield.
(2) the main customs office can also arrange that yield farinaceous substances through the output of mash samples and not mealy substance as far as they are suitable for this purpose, is determined by the output of fabric samples.
Article 129 (1) which is test firing and the output of mash samples or swatches run according to the instructions issued by the Federal Office of monopoly.
(2) the investigation referred to in paragraph 1 are to be made by the top inspectors with the assistance of a second official. The owner of the distillery is to urge, to attend the investigation and the collection of samples.
Section 130 (1) is subject to such fluctuations in the yield, that a true for long-term rate of yield can not be set, so the distillery owner, may be required by the main customs office in the severance application, to specify what amount of alcohol he intends to pull from each material genus or any raw material reported to the single maceration.
(2) the main customs office has the arrangements to make, which are necessary for determining the actual yield; It may require that the result of the raw materials and fine spirits distillery owner to record is.
Article 131 (dropped out) 9 settlement on the minimum section 132 (1) when the severance payment to the minimum amount is set the amount of alcohol that can be manufactured according to the applicable rate of yield (§ 120) in the tax or delivery notification with the obligation, that the distillery owner to demonstrate the entire produced brandy for despatch has.
(2) the generated firewall is subject to official monitoring and must be kept until the official statement to be logged areas and vessels. The provisions for closure distilleries shall apply to the storage, more clearance and delivery obligation of the distillate in the calculation and payment of the liquor tax. In the cases of § 115 paragraph 2 under a, the spirit is even released from the delivery obligation and to check the distillery owners against payment of the liquor tax to leave, if not brandy from fruit fabrics.
(3) the main customs office may allow breaks for the loss for small distilleries; It can approve in particular, that the firewall instead of weighed with calibrated vessels is measured. In this case, the amount of alcohol according to the instructions issued by the Federal Office of monopoly is to determine.
Section 133 (1) exceeds the amount of alcohol that is presented for establishing official shall set minimum amount, to use the larger amount of additional clearance.
(2) remains in the alcohol level behind the fixed minimum amount, so the incorrect amount except claims may be admitted if a collection of firewall seems impossible. The incorrect amount is not more than 1 per cent of the specified minimum quantity, the final decision lies with the clearance officer, otherwise the main customs office.
4 section operating provisions A. lock brennereien 1 operating opening, closure of section 134 (1) who wants to open operation to the extraction or purification of spirits in a newly-built or dormant closure Distillery, has at least five days prior written to indicate this the top inspectors. The operating statement (section 137) to be attached is the display at newly established distilleries. Should be also is to specify, spirits obtained from which substances and which operation is applied. A change of the material or the mode of operation is intended, this is with same period to display when the winning spirits monopoly law differently must thus be treated.
(2) the beginning of the use of this appliance in the extraction of spirits from other substances, as well as during the beginning of the first PTO brandy cleaning is considered operational opening of production spirits from substances a mash unit is necessary for their processing.
(3) proposed operational settings of at least a week are in good time before viewing the top inspectors.
(4) 2nd round of precautionary measures before the operation opening section 135
(1) before the first start of operation which has to check that all equipment, vessels and pipes of Branntweingewinnungs - and brandy cleaning system the General requirements of sections 71 to 79 the main customs office under approval of the distillery owner distillery and due to special requirements or deviations from the sections 84 to 108 correspond to whether the existing CAP measures comply with the regulations in the §§ 80-108 and whether exceptions according to §§ 109 , to recognize a need is 110. For testing, the top officials of the attendant service at the expense of the owner of the distillery can pull to an expert craftsman and demand that parts of the system are taken apart and that water or steam in the plant or one of its parts is initiated. Exam complaints is no reason are the missing official measures of closure. Official gauges are to be put after the statement issued by the Federal monopoly Office (section 102) in operation.
(2) is the Branntweingewinnungs - or brandy cleaning system altered or added, is to due to changes or additions in paragraph 1; Similarly, if temporarily removed caps should be reapplied due to the parts of the plant, which temporarily without closures were.
(3) the examination of precautionary measures laid down in paragraph 1 is any year in which the distillery in operation is to repeat: a) at distilleries with continuous operation at a date to be determined by the top officials of the attendant service, b) at other distilleries before operation (§ 134).
Section 136 of the outcome of the examination according to article 135, paragraph 1 is a negotiation to record with the owner of the distillery. Other or new security measures are needed, so is a supplementary trial record.
3. operation Declaration section 137 (1) together with the display in accordance with article 134, paragraph 1 has the distillery owner in a double ceiling a the top inspectors operating statement to describe the procedures to be applied in liquor production and brandy cleaning detail. The operating statement should give a complete picture of the operation, starting from the beginning of the raw material treatment until the end of the output of. It is to provide in particular information on the type and quantity of each to use raw materials and auxiliary materials (ratio of malt to the quantities of raw materials in hundred parts used for the saccharification), about the nature of their quantities and preparation for the output, over the course of the raw and Feinbrennens (E.g. amount and alcohol content of products, highest and lowest output levels, average strength, type of pre-and postprocessing deposition in her , Type and quantity of any additives - taste or cleaning substances - the purification), the time of beginning of each section and the length of time these sections. If a production of fusel oil, yeast, etc., the description also has to extend.
(2) in the case of distilleries that process floury or beet substances, is of course making mash to specify (E.g. crushing and close up of raw materials, strength determination and starch content, addition of malt, history of saccharification, type, quantity, production and auxiliary of the yeast, water treatment), also the further treatment of the mash (E.g. filling multiple fermentation vats, mixing different maceration, skimming mash from a fermentation VAT to another), possible average concentration and temperature during the various stages of fermentation , the extraction and further treatment of alcohol-containing washing water from the carbonic acid washing and feeding the burning device, specifying the necessary times for the actions of individual. Other distilleries are the corresponding information.
(3) the operating statement must be with the operating provisions.
(4) at the end of the operating statement, the granted operating privileges are to specify and to adopt to the consent decrees.
(5) changes the mode of operation shall be communicated through supplementary explanations.
§ 138 (dropped out) 4 operation a) preparation, storage and treatment of mash § 139 (1) in distilleries that process floury materials can be macerated just in time from 6: 00 until 20:00 or in the time set out in individual cases by the Hauptzollamt (mash period).
(2) the time in which the saccharification of starch is initiated is considered as the beginning of a maceration, conclusion of a maceration of the time in which the yeast is used to. In cases of doubt, the Hauptzollamt determines the time that has to be considered as the beginning of a maceration.
(3) the main customs office may extend time limits applicable to Mashes from farinaceous substances mash also to Mashes from other substances.
(4) any person within the meaning of § 381 para 1 No. 1 of the tax code is a Katerina outside the mash period of referred to in paragraph 1 who intentionally or recklessly.
Section 140 the mash may only the equipment logged-on or vessels (section 50 no. 1) are fermented and processed. The treatment of the mash during fermentation is unrestricted.
Section 141 (1) of vats (fermentation boilers) no facilities may exist that can be used to cook up the content. It is however allowed that the fermentation VAT (fermentation tank) with a steam line is connected, if the steam pipe in the wall of the fermentation VAT (fermentation boiler) joins up, not extends into the fermentation VAT (fermentation tank) and attached is a device (metal gauze or the like) on the mouth of steam pipe in the Interior of the fermentation VAT (fermentation boiler) which prevents the connection of a tube or hose. The main customs office may allow exceptions in existing vats (fermentation vessels) and the application of special procedures.
(2) closed fermentation tanks (fermentation tank), newly placed, must be fitted with a sight glass and thermometer and allow the sampling of mash.
(3) be used washbacks (fermentation tank) fitted with carbonic acid wash, the alcohol-containing washing water together with the skins of the fermentation VAT (fermentation boiler) must be burned.
the provisions apply to the mash period of section 139, paragraph 1 (burn notice) b) burning time, raw and purification section 142 for the use of raw materials and fine burning devices. Before the start of the burning period raw materials and fine burning devices are allowed, apart from the case of § 93 par. 2, not with burning substances filled are. The top inspectors may allow exceptions.
§ 143 day and help reservoir (§§ 91, 92) must be emptied immediately after the end of the day output.
(c) use of the facility to another as distillery purposes section 144 all parts of the pending facility may be used only for the distillery operation under the operating statement (section 137). The top inspectors can approve the use of parts of the facility to another as distillery purposes under appropriate security measures; for fine combustion devices, this is only permitted if an access to the interim guidance can be prevented and existing amplification devices contain no firewall.
5. burning devices can be used-burning devices to study samples § 145 for the investigation of samples without official closure under the following conditions: a) the tonnage of the Koch piston must be so designed that is at once more than half a litre of the liquid to be examined can be flayed. In case of need, the main customs office may admit burning devices in which liquid can be at once up to a liter entgeistet.
(b) the output product contains alcohol, it is to destroy or to replace the fluid that the sample was taken, to.
6 foreign wine section 146 (fallen away) 7 accounting § 147 of the distillery owner has a manual and, if official gauges exist, to also keep a gauge book prescribed patterns for each gauge.
The supervision and clearance officials have to check the entries in the manual and the results of the spirits decreases from the point of view of the calculation of spirits taking over money or the liquor mark-up and loss of burning law and pointing to disadvantages resulting around the distillery owner § 148; However, the omission of this reference the distillery owner does not protect from the effects of his operation. The Customs Office shall verify the returned and credited it to operating book in the same way and corrected the calculation of spirits taking over money or liquor mark-up if this is reason.
8 delivery of delivery-free spirits are § delivery-free brandy produced 149 target from 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 and taken over by the Federal monopoly administration, so has the distillery owner of the Customs Office no later than two weeks prior to the acceptance of the spirits after prescribed pattern to submit a firewall takeover notification and to specify the amount of space and the raw materials of the distillate , which should be taken over by the Federal monopoly administration.
9 firewall storage gauge distilleries section 150
If in a distillery brandy is produced with official main gauge which should be delivered to the Federal monopoly administration, it until delivery of the (takeover) is to be kept in a brandy camp (section 135 of the Act) of the distillery owner. The firewall is to officially make for the purpose of shipment.
10 in dial gauges firewall § 151 is removed firewall testing, cleaning, or other treatment of gauge or individual parts or the template, it is true, as far as he is not poured in the gauge or the template, according to the request of the distillery owner under official supervision in the mash to pour or dispense operation again in a different way, or destroyed under official supervision to. He may be put first under official wraps, to be later the operation returned to or officially destroyed.
11 errors and hazards of such measures.
Officially secured part of the Branntweingewinnungs-is errors in progress of official gauges section 152 (1) liquor treatment plant or damaged an official closure violates or has a congestion indicator (section 89) filled or other event occurred, the safety measures taken are disturbed by that, so the distillery owner has within 24 hours to inform the top inspectors, detailing the circumstances and, if there is a manual (section 147) from , this immediately, stating the day and hour of the occurrence or the discovery of a note to make. Broken spirits is to preserve and present.
(2) the distillery owner finds a fault in the course of official gauges (section 101), he is required by paragraph 1 to proceed. He can not open the dial gauge. The note is to make the dial gauge book (§ 147).
Section 153 (1) when speed is needed, is immediately after the arrival of the display at the top inspectors, but within 24 hours - in other cases as soon as possible-, the facts of the case officially in place to determine. In particular, is to determine how much brandy is lost or taken from or too little or too much is indicated by the dial gauge, and to discuss how operations of the same type can be avoided in the future. Can be not immediately eliminate damage, injured locks through correct replace or turn off other errors not through special, if also provisional protective measures determined the top inspectors according to the request of the distillery owner, whether the distillery temporarily cease operations or on the minimum quantity is to be found out (§ 115 subsection 2 below c). May unabgefertigter firewall is to lose weight or to determine its quantity of alcohol according to § 192 paragraph 3.
(2) on the outcome of the investigation and the taken orders is a trial record. The top inspectors not even started the negotiation, so he must verify the facts and the appropriateness of the measures taken in all important cases on the spot.
(3) the Conference is to present the main customs office.
Section 154 (1) is taken from brandy, without that rise to the initiation of criminal proceedings for evasion of monopoly income is the main customs office according to the type of operation, the raw material used, the existing facility and the usual distillery yields determined the amount of alcohol, for the period from the last loss before the errors (section 152) up to the finding of errors (section 153) at least to the clearance is. The firewall premium is payable for any shortages. It's a dormant Distillery, the main Customs Office sets the spirits serve for the quantity of alcohol removed from the custody of the closure.
(2) is a congestion indicator in the course of operating the year found more than twice completely filled, the Hauptzollamt has security measures in consultation with the Federal monopoly Office to arrange.
B. Abfindung brennereien 1 operating statement section 155 (1) the owner of the distillery has to submit an explanation about how the top officials of supervisory service upon request prior to the opening of the operation that you want to apply the spirits production and brandy cleaning (operating statement). section 137 shall apply mutatis mutandis.
(2) yeast supplements must not be used.
2. material monitoring § 156 can the Hauptzollamt for the distilleries, which handle material, rearrange the material monitoring. It can limit them on individual or certain types of fabric. The owner of a distillery that is subject to the material monitoring has to keep a material monitoring book after prescribed pattern over the material specific for burning purposes.
(paragraphs 157 to 160 (dropped out) 3. operation a) storage of raw materials section 161 (1) the raw materials applied to a single maceration are at least half an hour before the start of a maceration and, if this is preceded by a preliminary processing to spend before this processing on the pending repository. By this time off until the end of the maceration of a more raw materials in the distillery or at the place of storage are allowed. The raw materials brought after termination of a maceration at the place of storage shall not exceed the amount reported for the next single maceration.
(2) the potatoes from the laundry without more storage in the damper be placed in a distillery, so the burner can specify binding corresponding to what weight of the filling of the absorber for the individual maceration. Then, the weight without weighing in the official examination carried out can be determined according to the level of the damper. The burner is to check from time to time by weighing the potatoes to be filled.
(3) the main customs office can arrange more supervisory measures and allow exceptions for individual distilleries under locking conditions.
(4) Nichtmehlige are raw materials to spend the day before the first output by no later than 12 noon on the distillery grounds. On the storage vessels, the nature and quantity of the raw materials and the name of the applicant must be indicated. The services of the Hauptzollamt, exercised by the tax inspectorate, may allow exceptions.
(5) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly set 1 or 2 over the storage of raw materials or labelling of the bottles is contrary to a provision of paragraph 1 or paragraph 4.
b) mash period provisions of § 139 and § 140 set 1 on the mash period as well as on the preparation and fermentation the mash are to apply the preparation and treatment of the mash § 162 (1). It may be mashed only at the times specified in the burning permit.
(2) the fermentation vessels are with the mash made from the registered raw materials without interruption to fill. After adding the yeast more mash must be put into the fermentation vessels.
(3) any person within the meaning of § 381 para 1 No. 1 of the tax code is who contravenes a provision of paragraph 1 or 2 of the mash period, the maceration or treatment of the mash intentionally or recklessly.
(c) period of burning, raw and purification section 163 (1) because of the burning period applies the provision in section 142, sentence 1. Within the period of firing the raw and fine burning devices may be used only on the days and the hours, that are specified in the burning permit. The main customs office may extend the term of burning, allow an unlimited burn time (a continuous day and night operation) for the burning of material; It can transfer this authority on the services of the Hauptzollamt, exercised by the tax inspectorate.
(2) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly violates paragraph 1 Burns set 1 outside of the burning period or outside operating hours prescribed in the burning permit used set of 2 raw or fine burning devices contrary to paragraph 1.
Article 164 (1) the mash prepared in one day must be burned on a day. The main customs office may allow exceptions.
(2) distilleries, which process floury materials and have made an operating statement (section 155), the burning devices must be after the end of the day operation until the start of the next operation with Lutter, Lutter residues, slop or partially mash driven off filled in remain, also the Stillage in the bladder can be heated. In all distilleries, burning devices may be used to boil water, steaming potatoes and cook other mealy, specific for the mash preparation materials mash days. When stills with removable helmet or final piece during the designated use, these parts must be removed.
The raw materials and fine burning devices are § 165 to devices, which allow checking of the content (E.g. drain cocks). For existing distilleries the main customs office may allow the continued use of the burning devices which do not have such a device.
(d) burning guide § 166
(1) in distilleries, a burning book by the owner of the distillery is officially prescribed form completed (1225/1226) to lead. The Hauptzollamt revocably allows a burning book in electronic form in place of the official form on request if tax concerns as a result are not affected. The admission requirements are determined by regulations of the Federal Ministry of finance. In exceptional cases, the main customs office may exempt from the leadership of a burning book.
(2) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly a burning book not, not properly or not will set 1 contrary to paragraph 1.
(e) the provisions are in section 144 use of the facility to another as distillery purposes § 167 mutatis mutandis.
4. severance pay registration section 168 (1) which is manufacture of spirits under severance and the purification of the obtained raw fire (Lutter) to login with a severance application officially prescribed form completed. The severance application is to sign (§ 150 ABS. 3 of the tax code) by the owner of the distillery by hand. The first copy of the severance application is to submit the Hauptzollamt Stuttgart not later than five working days before the opening of operation (§ 134 para. 2). The duplicate remains in the distillery and is together with the burning permit (§ 170) until the end of the pending operation in the case of § 132 to the clearance of the spirits, for the services of the Hauptzollamt, exercised by the tax inspectorate, to hold.
(2) not floury raw materials (fruit substances) should be processed, to indicate whether they are self-won. Next is to determine whether the fruit materials to be processed in the monopoly area have been introduced. Firewall, which produced berries and gentian roots from substances other than of wine, stone fruit, and should be applied by the Federal monopoly administration is to sign the severance application to take over. It is also to sign in Obstbrennereien foreign raw materials in wages should be processed.
(3) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly violates paragraph 1 the duplicate of the severance application or the burning permit fails to ready set 3, set 1 or 2 or a notification under paragraph 2 sentence 3 or 4 is contrary to compulsory declaration referred to in paragraph 2.
Article 169 (1) the production of brandy from different raw materials can be registered in a severance application for any periods of time in a calendar month. The cleaning of the raw distillate (Lutter) is sign the severance application for the month of manufacture, if it is performed in the same or following calendar month. Floury raw materials are simply mashed at the end of a calendar month, the operation in the severance application for the following calendar month is to login.
(2) the raw materials are to log on to the species and quantity. Mixtures of various genera of raw material to be processed, the individual mixture components of the genus are so after login. Abbreviations may be used when specifying the class designations.
(3) to raw spirits or pre-and postprocessing with mash or material driven off, the single power take-offs are so to login. The same applies if pre-and postprocessing with a fine distillate should be aborted. The raw spirit or pre-and postprocessing produced at a time, for which the severance application does not apply, is to sign the liquor amount stating the alcohol content, which should be added to the individual drives. The addition may only be in the pot still.
(4) in the case of the monitoring of the material, the entire contents of a storage vessel to the continuous output is to login. The services of the Hauptzollamt, exercised by the tax inspectorate, may allow exceptions.
(5) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly under paragraph 2, 3 set 1-3 or paragraph 4 sentence 1 contravenes an obligation or contrary to paragraph 3 sentence 4 makes the addition of brandy in the pot still.
Section 170 (1) on the basis of the severance application granted the Hauptzollamt Stuttgart a burning permit or a rejection notice.
(2) the Hauptzollamt Stuttgart can shorten the pending burn time and the number of power take-offs if she extend beyond the operational need of the distillery. After burning approval, this power of the services of the Hauptzollamt, exercised by the tax inspectorate, is entitled to.
(3) compensation applications received late (section 168 subsection 1) or significant defects exhibit, rejects the Hauptzollamt Stuttgart. The same is true if the pending operation because of type or amount of raw materials would cause the loss of the severance pay benefit according to § 9 section 4 or section 116a, paragraph 1.
§ 170a (1) is logged in the firewall to the takeover by the Federal monopoly administration, the Customs Office of the registered amount of the raw materials and the rate of yield (§ 120) calculates the amount of alcohol and issued a notice of delivery. Otherwise, she calculated the liquor tax and grants a tax statement.
(2) be processed mixtures of different raw materials, the raw material is the calculation of the amount of alcohol so to apply, applies the highest yield rate. Brandy, produced from a mixture of various raw materials, is applied to the acquisition by the Federal monopoly administration, is to reject the application if the mixture contains only wine, stone fruit, berries, or gentian roots.
(3) the amount of alcohol resulting from the rate of yield is rounded to 0.1 liters. Fractions of less than 0.1 litres as at left, if they contain less than 0.05 litres, ignored otherwise 0.1 litres.
(4) the rate of yield is to determine, especially so the tax or delivery notice is granted only after fixing the yield rate. In this case, the owner of the distillery is initially only a burning permit.
(5) the Customs Office can make the granting of burning of a guarantee pursuant to § 221 set 2 of the tax code depending on if the tax debtor has repeatedly failed the payment period according to § 138 para 3 of the Act, or if other reasons which make the payment the liquor tax at risk.
Article 171 (1) of the distillery owner may withdraw the severance application if he has not yet opened operation. He has the withdrawal in the burning permit or, insofar as such yet not granted in the second piece of the severance application, immediately notify the service center of the Hauptzollamt, exercised by the tax inspectorate, or the local customs office and to return the second piece of the severance application, as well as the burning approval of the services of the Hauptzollamt, exercised by the tax inspectorate, is.
(2) the pending operation interrupted after its opening or changed, the distillery owner has to inform immediately, stating the reason and the time the burning permit and to display the services of the Hauptzollamt, exercised by the tax inspectorate, or the local customs office immediately orally or by telephone. The services of the Hauptzollamt, exercised by the tax inspectorate, will determine the facts and causes the new determination of the amount of alcohol and the liquor tax by the competent Customs Office.
(3) the requested burning approval nor a rejection of the severance application arrives until notified of the beginning of the operation and wishes the distillery owner to open the service anyway, Sub-Office of the Hauptzollamt, which exerts the tax inspectorate, must be informed immediately. She can grant an informal preliminary burning permit in advance, has noted that the owner of the distillery in the second piece of the severance application. The burning operation is performing according to the preliminary approval of the burning. Is the severance application is rejected by the competent Customs Office, also the preliminary approval of burning is obsolete. In this case, the distillery owner bear the legal consequences, unless the termination application has been rejected for reasons that he cannot be held responsible.
(4) any person is who intentionally within the meaning of § 381 para 1 No. 1 of the tax code, or lightly pursuant to paragraph 1 sentence 2 or paragraph 2 sentence 1 is contrary to a duty of disclosure.
Section 172 is firewall, for which a delivery notification (§ 170a para 1) has been issued, recorded in the brandy bearing of the Federal monopoly administration, which falls away resulting liquor tax according to § 136 paragraph 2 of the law. Is the firewall is delivered or not completely, it is set according to § 50 para 3 of the tax code has become necessarily liquor tax, unless the firewall has been proven.
§ 173 (dropped out) may 5. spirits production fabric owner section 174 (1) of the distillery owner his burning device or parts thereof temporarily leave fabric owners (§ 9). You can use the furnaces also outside of the distillery.
(2) the owner of the material has to submit a severance application officially prescribed form completed at the main customs office in Stuttgart. Article 168, paragraph 1 and 2 shall apply mutatis mutandis. The severance application is his attempt to sign (§ 150 ABS. 3 of the tax code). The owner of fabric in the rights and obligations of a distillery owner occurs with the transfer of the severance application. He commissioned the distillery owner pursuant to paragraph 1 (Officer) with the implementation of branding for the account and risk of the owner of the material, he can leave this providing the firing times for raw materials and fine spirits and the forwarding of the severance application.
(3) the owner of the material and its representative must separately store the raw materials within the distillery rooms and burn off.
(4) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly violates paragraph 2 the severance application correctly or not is set 1 or contrary to paragraph 3 not separately store the raw materials or burned.
Section 175 (1) is to be used by the owner of a fabric a firing device outside the registered Distillery, so the distillery owner has this service where of the Hauptzollamt exercised by the tax inspectorate to show previously prescribed pattern.
(2) the Sub-Office of the Hauptzollamt, which exerts the tax inspectorate, noted the time up to the the firing device outside the pending may remain in the display and this leaves the distillery owner. He has displayed within five days after the firing device on him back, to the services of the Hauptzollamt, exercised by the tax inspectorate, to return.
5 article protection measures in trafficless time § 176 as long as a distillery of shutter rests, is required under §§ 71-110 State to maintain. The top inspectors may temporarily allow exceptions on written request in specific cases; but the release of official gauges is not allowed. Individual parts of the Branntweingewinnungs - and liquor treatment plant may only be released if this is not allowed in the firewall present in the system.
Official gauges (paragraphs 101 to 107) are § 177 after the statement issued by the Federal monopoly Administration (section 102 paragraph 1) out of service to install, if you for longer than a month out of service should occur. The closures this removed are back.
Section 178 (1) of the operation in a distillery is set, the distillery plant by the Department of the Hauptzollamt, exercised by the tax inspectorate shall be safeguarded by appropriate measures against unauthorised use.
(2) can backup and lock distillery facilities are not removed until the pending date of commissioning of the services of the Hauptzollamt, exercised by the tax inspectorate, she may remove the distillery owner. He has to inform in the report book (section 185).
6 section official supervisory § 179 (1) (§ 5 paragraph 2 of the spirits monopoly Regulation) regulatory authority extends to all rooms logged-in and on the areas where equipment or vessels temporarily stored (§ 64 para. 1), or where not floury substances located, which are intended for the operation of the distillery.
(2) as long as the distillery is working or is someone in it, all access to her, as well as to the distillery grounds must be unlocked and unfettered. The top inspectors may allow exceptions, in particular at the request of allow that individual accounts are kept closed.
(3) within the spaces that are subject to official supervision, no measures taken must, which complicate the exercise of supervision or prevent.
sections 180-183 (dropped out) section 184 (1) which distillery owner must have each opening of a reservoir - or grid area attend.
(2) drain devices have been opened within the rooms of distillery owners for their closure and orderly closing has to make. Shut-off valves should be kept open to stand glasses at the request of the owner of the distillery.
Section 185 in the distillery is designed according to prescribed pattern a report book.
Fourth book delivery and takeover of the spirits 1st section delivery 1 acceptance deadlines § 186 (1) shutter distilleries is in gaps from 10 days up to one month, the generated firewall according to its alcohol amount to determine and to produce (decrease of brandy). For distilleries, which must deliver the brandy to the Federal monopoly administration, the Federal monopoly Office, distilleries, which are exempt from the obligation of delivery, the Hauptzollamt may permit shorter periods of decline. Extent permitted by the size of the official collection of the container or the liquor bottles, the Federal monopoly Office may require longer periods of decline.
(2) in distilleries with samplers as main gauges (sections 101, 106) is to take into account that the sampler can absorb when dimensioning the acceptance limits on the quantity of the samples. What amounts can record the sampler, is to refer to the descriptions issued by Federal monopoly Office (section 102). The samples in the sample collector due to high heat of a strong evaporation are exposed, shorter periods of acceptance should be set.
(3) in severance distilleries that have logged on delivery-free firewall for the acquisition by the Federal monopoly Administration (section 76 of the Act), the clearance officers have to make the pending Brandy (article 168) as soon after its production and to take over (§§ 187, 190, 192 and 208), if not the distillery owner must demonstrate the brandy at the next monopoly collection on behalf of the Federal monopoly administration.
2. decrease days section 187 (1) are the days of acceptance by the first clearance officer according to the guidelines of the Federal monopoly Office and after consulting the distillery owner for at least a month and so well in advance to determine that at the distilleries, which deliver the brandy, the vessels required for the dispatch in a timely manner can provided by the Federal monopoly administration. Setting the days of acceptance for these distilleries is sure the cargo space is exploited for shipment by rail whenever possible. The days of decrease in can be laid for business reasons or at the request of the owner of the distillery, if consultation with the Federal monopoly Administration determines that the shipping vessels to the day envisaged can be deployed.
(2) the fixed acceptance days are the distillery owners, the Customs Office and the recycling station of the Federal monopoly administration, Department barrels, to inform at least 14 days prior to the first decline in a month. For the communication to the recycling station, the pattern prescribed by the Federal Office of monopoly is to use; This is the expected to pass off space amount and, as far as delivery free Firewall (section 149) be delivered to, specify the type of the raw materials used. The display at the recovery point is not necessary for distilleries, which pay the spirits additional.
3 the Federal monopoly Administration tells measures the Federal monopoly Administration section 188 (1) customs whenever possible for the whole year, which place the firewall should be sent or delivered on what the spirits monopoly collection, also, whether the firewall by rail, water or land, and whether he should be shipped in barrels, tank car, or ship vessels.
(2) the necessary vessels for shipment from the distillery or for the delivery to the monopoly collection point and about necessary replacement vessels can be by the Federal monopoly administration in good condition in time until delivered to the good location of the distillery owner or provided at his request at the reception site, that they be picked up there no later than on the penultimate working day before commissioning. Delivery carriage paid.
(3) if the firewall in tank wagons or in ship containers to be filled to, these be delivered freight prepaid and in good time by the Federal monopoly administration up to the transfer point.
4. obligations of section 189 (1) the owner of the distillery's distillery owner must pick up the shipping vessels delivered to him and the denaturant delivered him at his own expense the goods or receiving Agency and carefully kept until use. He has to acknowledge receipt of the Federal monopoly administration.
(2) the distillery owner must meet the necessary facilities for acceptance and denaturing of spirits and prepare the decline in spirits so that immediately after meeting the officials can begin. He has the necessary support services to provide free of charge. He must attend the inspection and in distilleries with official guidance, ensure that the collection container is correctly closed.
5. (1) before of any acceptance by brandy handling applications § 190 has to submit a notification of distillery owner of customs according to prescribed pattern.
(2) the senior clearance officer may grant to the entry of the decrease results in the purchase book (article 205) that changes the clearance request.
§ 191 (fallen away) 6 execution of the acceptance of a) in General, section 192 (1) the loss is the brandy produced in the distillery by the distillery owner to demonstrate and to determine the clearance officials after his amount of alcohol and unpaid.
(2) the amount of alcohol is determined by measuring from the net weight or the amount of space the distillate and the alcohol or after the display of the main dial gauge (§ 196). Also, the alcohol contained in the pre-and postprocessing belongs to the amount of alcohol. He is to determine in every loss or appreciate, even if forward and stopping at the same time with the other spirits will be handled.
(3) the generated amount of alcohol is also to determine 1 delivery charge brandy if the basic price (article 65 paragraph 1 of the law) or the deductions and charges are changed after section 65, subsection 2 and sections 66 to 74 of the Act;
2. in the case of delivery free firewall, when the liquor tax changes;
3. when a distillery from manufacturing delivery free spirits to produce distillate subject to delivery;
4. If there is unabgefertigter brandy distillery at the end of the operating year.
(4) in the cases of paragraph 3, the firewall is to take off. In the cases of paragraph 3 Nos. 1, 2 and 4 can the amount of alcohol also in next loss calculated in accordance with the operating conditions of the distillery or found after the display of the main gauge.
(5) If, not be determined the amount of alcohol theft or disappearance of brandy, she's so according to type and quantity of the raw materials used and the operating conditions of the distillery to appreciate.
(6) the brandy Dec residual amounts in the official guidance may be needed. The remaining unabgefertigt amounts of alcohol are to be noted in the brandy acceptance certificates, and in the "records of the alcohol yield ratios".
(b) in distilleries with main gauges § 193 (1) distilleries with main gauges the amount of alcohol that has been since the opening of the operation or the previous acceptance by the dial gauges, is to determine from their ads. While determining the output with the consent of the clearance officials can be continued, also, consistent amounts of alcohol can be estimated unabgefertigt.
(2) in distilleries with samplers (section 101), taken from the sample collectors brandy quantities of alcohol amount referred to in paragraph 1 are added. This does not apply if, at the request of the owner of the distillery the samples be destroyed under official supervision or fed back to the distillery operation. The treatment of samples is to be noted in the handling of paper.
(sections 194 to 196 (dropped out) section 197 (fallen away) c) repeatedly driving distilleries section 198 (dropped out) § 199 (dropped out) §§ 200-203 (dropped out) by-products § 204 by-products of brandy production (Fusel), which are excreted from the firewall prior to his official entry may 7 postponement of the clearance 8 except claim be authorised, if their level of fusel oil is at least 75 hundred parts. The content of fusel oil according to the instructions issued by the imperial monopoly Office should be noted. The clearance of by-products is to be noted in the purchase book.
9 accounting article 205 (1) (dropped out) (2) which has over the closing distilleries of the district for the period of the operating year to lead a liquor purchase ledger pattern 27 Customs Office.
(3) the result of the inspection is to enter upon their termination of the first clearance officials in the purchase book and soon by the Customs Office in the purchase ledger.
(4) is brandy, which is produced at the end of the operating year, only the following handled year of operation, clearance requests and the inspection result in the decrease in books of the past operating year are to enter. To firewall, which has been established in the past, partly in the new year, is to be removed on the basis of the same clearance application, the application in both loss ledgers is to enter; the result of the decrease is to share pursuant to § 192 paragraph 4 and to enter the amount of alcohol produced in him in the acceptance books of each year.
§ 206 (1) should the alcohol amounts identified in the acceptance in the official documents and books only be changed if error occurred while determining alcohol or typographical errors have occurred.
(2) the clearance officials empowered to amend if the error be discovered before they have passed the clearance documents. The imperial monopoly Office decides on amendments and measures necessary to compensate.
10 delivery not generally accepted production section 207 (dropped out) section 2 transfer 1 obligations § 208 clearance officials clearance officials have to grant a certificate of the takeover of the spirits the distillery owner. You also have him the shipping documents and – in the cases of § 209 para 3 sentence 1 - to pass a further copy of the taking-over certificate for the receiving Agency of the distillate.
2. the distillery owner has to keep the liquor to be delivered after the loss and no later than on the working day following the date of acceptance, with the freight documents passed to it, brandy begleitscheinen, or export licenses to transport unchanged and maintaining the locks to the next good place and there according to the instructions of the Federal monopoly administration and in accordance with the regulations for this to load obligations of the distillery owner section 209 (1). No special remuneration he is entitled to do so.
(2) is at the loading from the good point part of the distillate due to leaking a barrel rejected, the owner of the distillery has to store this liquor and immediately release the Customs Office.
(3) is the distillery owner by the Federal monopoly Administration been abandoned, to feed the spirits on the land a monopoly business, so he has to promote the brandy to the monopoly operation no later than on the following day on the day of the acceptance and unload there. Via the delivered brandy, he receives a receipt in duplicate by the monopoly operation.
(4) after the loading of the spirits, the distillery owner has to send the CHES stamped or stamped by the shipping company the shipping documents to the accounting section of the Federal monopoly Office counterparts. Transfer the distillate to a monopoly operation by land is the one piece of the acknowledgement of receipt (paragraph 3 sentence 2) to be sent to the billing offices.
(5) the distillery owner or his authorised representative has to give five days prior to the initial opening of the operation of the Customs Office in writing number where and in what way the acquisition money to be transferred. Changes of the paying agency are the Customs Office in writing. The information must be personally signed by the person entitled.
(6) the owner of the distillery has the Federal monopoly Office notify immediately if his transfer money - apart from the cases of § 75 paragraph 1 sentence 2 of the Act - not at the end of the second week after the clearance of the distillate by its paying agent is entered.
section 210 (fallen away) 3 obligations of the Federal monopoly Administration section 211 (1) the Federal monopoly Administration has to pay the acquisition money and according to section 75, paragraph 1, of the law about mortgage interest payments to the paying of the distillery owner, if the taking-over certificate and the duplicate of shipping documents or the receipt of the monopoly operation arises, that the distillery owner has complied with the obligations incumbent upon him according to article 61, paragraph 1 and 2 of the Act.
(2) the duplicate of shipping documents or the receipt was lost, the acquisition money and interest is payable at the latest if the receiving Agency has confirmed receipt of the distillate.
3 section should be delivered firewall, which is applied to the acquisition by the Federal monopoly administration, delivery and acquisition of brandy at the monopoly collection § 212 (1) a monopoly collection point, which has to demonstrate the brandy by presenting the collection point to the clearance delivery permit distillery owner or owner of fabric.
(2) employed at the collection point, committed to the monopoly interest people determine the amount of alcohol, take over the firewall and this is confirmed by the certificate of delivery. This the competent Customs Office shall send the collection point.
Fifth book of spirits acquisition rates 1.
In the General section 213 acquisition price (1) off the acquisition price and the amount of alcohol that is identified in the loss is calculated the acquisition money to be paid on the alcohol.
(2) the manufacturing and raw material costs, which form the basis for the setting of transfer prices, can be determined through cost audits, cost Fort invoices or after hearing of the distillery associations in other appropriate ways.
section 213a cost tests carried out (1) be cost tests for determining the brandy base price according to § 65 of the Act and deductions according to section 72 of the Act, the Federal monopoly Administration for the Jahresbrennrecht selects representative agricultural distilleries (test operations) to 600 hectolitres of alcohol after consultation with the associations of the distillery. The classification of inspection operations according to the underlying Jahresbrennrechte (basis of calculation) cost audits.
(2) in the cost, the Federal monopoly administration determined the production and raw material costs normally in the form of a preliminary cost estimate for three years of operation. While it can perform the cost checks in such a way that three consecutive years roughly a third of test operations for the next three years of operation checks. After consultation with the associations of the distillery, the Federal monopoly Administration can perform cost checks for a different period or in the form of a costing.
(3) at the cost of testing the guidelines for the determination of price on the basis of cost - annex to the regulation of PR are no. 30/53 on prices for public contracts by 21 November 1953 (BAnz. No. 244 of December 18, 1953)-, last amended by article 1 of Regulation No 1 PR / 89 of 13 June 1989 (Federal Law Gazette I p. 1094), receive in the currently valid version to apply. Only reasonable costs will be considered related to producing raw fire in the causal link and evidenced by the test companies.
(4) the procedure for the tests the cost is determined by regulations of the Federal Ministry of finance or by this particular agent.
§ 213 b determination of production and raw material costs for each operating year of the calculation period (1) for the first year of operation of the preliminary period are converted by the Federal monopoly administration pursuant to section 213a paragraph 2 of established manufacturing and raw material costs on the actual Jahresbrennrecht.
(2) for the following two years of operation are by the Federal monopoly administration which after section 213a, paragraph 2 obtained manufacturing and raw material costs continue, taking into account the changes actually occurred until 1 October of the current operating year in not imputed costs and converted to the actual Jahresbrennrecht. Cost changes that lead to structural changes compared with the cost of tests, are not taken into account.
(3) under section 213a, paragraph 2, sentence 2 and 3 apply to cost tests according to paragraphs 1 and 2.
section 213c procedure for determining the operating trigger according to section 66 of the Act (1) based on b determined for each operating year according to section 213 the Federal monopoly Administration 1 for the stages of withdrawal according to § 66 (1) of the Act, taking into account the stated percentage deductions calculated production costs production costs arising as a result and the average Jahresbrennrecht as the arithmetic mean of the existing agricultural distilleries, the trigger level and 2nd for the Jahresbrennrecht up to 600 HL alcohol average production costs as the arithmetic mean of the manufacturing costs of inspection operations.
Up to 600 HL alcohol the amount of 600 hectolitres of alcohol is considered for the Jahresbrennrecht for the determination of the operating trigger average Jahresbrennrecht. If there is no agricultural distillery in the highest level of deduction, the amount of 7,000 hectolitres of alcohol is considered average Jahresbrennrecht of this trigger level for the calculation of the operating trigger.
(2) of the production costs of a trigger level, calculated pursuant to paragraph 1, each deducted production costs of the following trigger level and from this difference and the difference of the average Jahresbrennrechte of the two trigger levels calculated average cost variance per HL alcohol. This corrects the manufacturing costs of the first of the two stages of withdrawal up to the average Jahresbrennrecht of the following trigger level so that moving production costs arising for these Jahresbrennrechte. The average production cost for the Jahresbrennrecht up to 600 HL apply alcohol as a first stage of withdrawal.
(3) the operating trigger of a distillery is calculated No. 2 net of moving costs of production from the average cost of production referred to in paragraph 1 referred to in paragraph 2. The operating trigger is set for the entire Jahresbrennrecht.
(4) the last set operating trigger applies Jahresbrennrechte of the highest level of deduction, that are larger than the average Jahresbrennrecht of this trigger level.
§ 213d determination of the operating trigger when the use provision of burn rights, the merger of distilleries, as well as the transfer of burn rights according to § 42 para. 1, 3, and section 42a of the law (1) the burn right of a distillery at the request after section 42a of the law entirely or partly to one or more other distilleries (acquiring distillery) to use leave the operating trigger for the acquiring distillery is calculated as follows : From the Jahresbrennrechten and operating deductions pursuant to § 213 c par. 3 and 4 is the sum total of all participating distilleries operating deductions determined and compared with the sum of the operation copies of the acquiring and assigning distilleries, taking into account the increased Jahresbrennrechts (article 42a par. 2 of the law). The savings per HL alcohol for the acquiring distillery taking into account of elevated Jahresbrennrechts is determined from the difference. The operating trigger of acquiring distillery is reduced for each a year to half of the savings, but no more than 11 euro per hectolitre of alcohol. The savings is less than a euro, the operating trigger is not reduced.
(2) be distilleries merged to section 42, paragraph 1, of the Act or burning rights transferred to § 42 para 3 of the Act, paragraph 1 is apply accordingly.
3. the subsidy granted pursuant to paragraph 2 is again omitted when the distillery again is merged or retransmitted the burning right according to § 42 para 3 of the law according to § 42 para 1 of Act with one or more distilleries or leave after section 42a of the law to use.
Section 214, the Federal monopoly Administration announces the basic price (section 65 of the Act) and the prints and surcharges (§§ 66 to 74 of the Act) in the Federal Gazette and newsletter.
section 215 to make (dropped out) 216 section which distillery owners have the information necessary for the fixing of the basic price, deductions and charges at the request of the Federal monopoly Office. Such may be required in particular about their economic management, the potato acreage, the alleged and actual income of their potato crops, the expected amount of brandy production and of the quantities and prices of by-products obtained except for the liquor and waste materials.
2. operation surcharge according to section 68 of the Act § 217 (1) distillery owners, who claim the operation contract according to section 68 of the Act, have at least 5 days before the start of the year operation or before initial operation at the Customs Office in writing to explain, that they in the operating year want to create more than 300 hectolitres of alcohol and that the consequences of a deviation from this policy are known to them. The Declaration can a be made once and for all, or for the operating year. The distillery owners have to undertake, to repay the received too much transfer money if they do not comply with their explanations.
(2) exceeding the annual quantity of 300 hectolitre ethyl alcohol, the transfer fee is to suspend as long as until the surcharges paid according to section 68 of the Act are balanced.
(3) 3. recalculation of acquisition money § 218 the acquisition money is recalculated after actual creation comes another acquisition award into account when he was originally scheduled. Distillery owner and owner of fabric amounts which they have received too much have to pay back. Amounts which they have received too little will be paid to them.
4. the acquisition price is changed when changing operating operation changing § 219, so the transfer money will be recalculated. The owner of the distillery has paid acquisition money to pay back too much. Article 217, paragraph 2 shall apply accordingly.
5. details of Customs offices article 220 (dropped out) sixth book liquor tax 1 fixing of the saved costs § 221 (dropped out) 2 setting of the liquor tax § 222 (1) for the delivery-free brandy produced in closing distilleries grant clearance officials when the spirits the distillery owner one tax bill, when the firewall in the free movement is taken away.
(2) § 223 (dropped out) section 223a (dropped out) § 223 b which liquor tax is recalculated after actual creation comes a different set of tax into account, when he was originally scheduled. Amounts which the tax debtor has paid too little, are to collected amounts he has paid too much, be reimbursed.
section 224 (fallen away) 3 groups according to § 82 of the Law § 225 (dropped out) seventh book special provisions for individual establishments 1. devices to the manufacture or purification of spirits outside the distilleries section 226 firing devices and other to the manufacture or purification of firewall devices with a tonnage of more than half a liter, located outside of the distillery or that while in the distillery are , but not distillery purposes serve, subject to official monitoring equal to the spaces in which they are placed.
Who wants to give § 227 devices suitable combustion devices or other to the manufacture or purification of spirits with a tonnage of more than half a liter or parts of it, has to show this in writing under indication of the acquirer of the Customs office before issuing.
Article 228 (1) that is output filter devices do not display after § 227.
(2) a person who wants to create filtering devices or distribute has 14 days before start of operation of the competent Customs Office to pass an application in duplicate which has to contain: a) name or company and seat of the company, name of the responsible manager, b) the further designation and description of each filter device, specifying the capacity, the size of the filter surface, the type and composition of filter media , mode of action and purpose.
(3) the first copy of the application will remain at the Customs Office, the second copy is to provide with the successful registration certificate and return the farmer; This one has to save it.
(4) any change of equipment (article 2 b) reported to the production or distribution is to indicate the Customs office immediately.
(5) from the books name and residence of the recipient of each given filter device have to be determined without difficulty. The main customs office may order the management of particular books. The top inspectors has to make from time to time random excerpts from the given filter devices out of the books and for the recipient of competent top inspectors to the investigation of the fate and the use of the devices to submit to you the.
(6) paragraphs 1 to 5 shall apply also to persons or businesses, up to five litres producing to the manufacture or purification of brandy distilling devices with a capacity of the bladder by more than half a litre or distribute.
Article 229 (1) who is a burning device or other device suitable to the production or purification of spirits with a tonnage of more than half a litre acquires, has this within three days after receipt, stating the place and the purpose which it is intended to register in writing at the Customs Office.
(2) (fallen away) to submit (3) which is login twice. A copy is to be returned by the Customs Office with a certificate of registration and be construed subject to the top inspectors in the trade agency for inspection for the officials.
(4) is set up the unit in a different location, this is to show no later than three days after the change of the Customs Office. The unit shall be or to parts thereof given away be, 227 is to procedure according to §.
(5) the main customs office can allow more concessions or exemptions from the registration and notification obligation (paragraphs 2 and 4) for filters and distillation devices on request, if misuse is not to be feared.
(6) any person within the meaning of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly violates paragraph 1 a furnace or other there called a device not, not, not completely, report not in the prescribed manner or in a timely manner.
§ to make again for human consumption 230 (dropped out) section 231 (1) when you visit the rooms where the devices are installed, make sure that they not be used to clean or secretly provide firewall or vergällten or pleasure unusable made brandy. The inspectors have to write the examination findings in a to be in the trade agency finding book (model 24), that are performed in a simplified form (section 185).
(2) for devices by the Parties exclusively for other purposes as to the processing of spirits used or have less than 25 litres of tonnage, the Hauptzollamt refrain of assessing or minimize the number of visits.
§ 232 (1) devices that serve only for the pharmacy operation in public teaching, research and hospitals for scientific purposes only and that in pharmacies, are exempt from registration and official monitoring, if not the main customs office arranges the registration and official controls.
(2) should public teaching, research and hospital devices used also for the production of brandy, the main customs office in consultation with the Federal monopoly Office can allow for exceptions to the monitoring provisions supplied to distilleries.
§ 233 that main customs office can arrange special supervisory measures for the use of devices or individual devices, require in particular applications and entries on the type and time of use, also, backups, however, hit that used the devices outside of the time logged-on can be.
2. yeast plants without liquor extraction sections 234 through 236 (dropped out)
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