Regulation on the implementation of the Tobacco Control Act (Tobacco Control Regulation-TabStV)

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TabStV

Date of completion: 05.10.2009

Full quote:

" Tobacco Tax Regulation of 5. October 2009 (BGBl. 3262, 3263), as defined by Article 1 of the Regulation of 1 July 2011 (BGBl). I p. 1308) "

Status:

Amended by Art. 1 V v. 1.7.2011 I 1308

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof: 1.4.2010 + + +) 

  

The V was decided as Article 1 of V v. 5.10.2009 I 3262 by the Federal Ministry of Finance with the approval of the Federal Council. Sit gem. Article 9 (1) of this Regulation shall enter into force on 1 April 2010. Unofficial table of contents

Content Summary

Section 1General

§ 1	Definitions

Section 2To § § 1 and 4 (12) of the Act

§ 2	Unit Weight
§ 3	Control characters

Section 3To § § 5 and 6 of the Act

§ 4	Tax warehouses, requirements for the establishment
§ 5	Application for permission as tax warehousekeeper
§ 6	Granting of permission
§ 7	Security Performance
§ 8	Change of circumstances
§ 9	Erasing and continuing permission
§ 10	Belegheft, Accounting
§ 11	Total destruction and irretrievable loss
§ 12	Stocktaking in the tax warehouse

Section 4To § 7 of the Law

§ 13	Registered Recipient

Section 5To § 8 of the Law

§ 14	Registered consignor

Section 6To § § 9 and 35 (1) (1) of the Act

§ 15	Beneficiaries, issue of the exemption certificate

Section 7To § § 10 to 13 of the Act

§ 16	Participation in the computerised transport and control system
§ 17	Creating the electronic administrative document, carrying out an expression
§ 18	Carrying out the exemption certificate
§ 19	Type and amount of security
§ 20	Cancellation of the electronic administrative document
Section 21	Modification of the place of destination when using the electronic administrative document
Section 22	Entry and export declarations on the use of the electronic administrative document, line business
Section 23	Transport operations in special cases in the tax area
§ 24	Transport operations in the tax area in establishments of users
Section 25	Start of carriage by default
Section 26	Cancellation in the default procedure
§ 27	Modification of the place of destination in the failure procedure
§ 28	Entry and export notification in the failure procedure
§ 29	Replacement certificates for the termination of transport

Section 8To § § 14 and 15 (3) (1) of the Act

§ 30	Irregularities during transport under suspension of excise duty

Section 9To § 16 of the Law

Section 31

Forced packaging, small sales packages

Section 10To § 17 of the Law

Section 32	Reference to the control characters
§ 33	Calculation of the tax value and the tax
Section 34	Use of control characters
§ 35	Devaluing and affixing the control characters
§ 36	Tax Statement

Section 11To § § 19 to 21 and 33 of the Act

Section 37	Industrial imports
§ 38	Login

Section 12To § 22 of the Law

§ 39	Transport for private purposes

Section 13To § § 23 and 35 (1) (3) (a) of the Act

§ 40	Carriage by another Member State or through the tax territory of tobacco products of non-taxable transport

Section 14To § 24 of the Law

Section 41

Beipack

Section 15To § 26 of the Law

§ 42	Allowances

Section 16To § 28 of the Law

Section 43

Tax return on retail sale price

Section 17To § 30 of the Law

Section 44

Tax-free Deputate

Section 18For § 31 of the Law

§ 45	Application for permission for tax-free use
Section 46	Granting of permission
§ 47	Levy of tobacco products, improper use

Section 19To § 32 of the Law

§ 48	Adoption and reimbursement procedures
§ 49	Cancellation and refund fees

Section 20To § 33 of the Law

§ 50	Exceptions to the notification requirement
Section 51	Ripping, Destruction, Yellowing, Invaloration

Section 21To section 212 (1) (8) of the Tax Code

Section 52

Sampling in the context of tax supervision

Section 22To Section 156 (1) of the Tax Code

Section 53

Small amount control

Section 23To Section 35, paragraph 1, point 4 of the Act

§ 54	Electronic data transmission in the taxation procedure, General
§ 55	Interfaces
§ 56	Requirements for the programmes
Section 57	Examination of programmes
Section 58	Liability
§ 59	authentication, data transfer on behalf

Section 24To Section 381 (1) of the Tax Code

§ 60	Irregularities

Section 25Final provisions

Section 61

Transitional arrangements

Section 1
General

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§ 1 Definitions

For the purpose of this Regulation:

1.

System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12), as amended;

2.

Computerised transport and control system: system for exchanging electronic messages on movements of tobacco products with customs administration via the persons involved in carriage under suspension; the system is used by the system to: control of these movements;

3.

electronic administrative document: the draft electronic administrative document, in accordance with an officially prescribed record, which is provided with a unique reference code;

4.

Accompanying document: accompanying administrative document in accordance with officially prescribed form;

5.

simplified accompanying document: the document referred to in Article 2 (1) or any other document referred to in Article 2 (2) of Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the transport of: Products subject to excise duty which are already in the free circulation of the Member State of departure (OJ L 327, 30.4.2004, p. 17), in conjunction with Article 34 of the System Directive;

6.

Customs office of exit:

a)

for the carriage of goods by rail, by mail, by air or by sea, the customs office responsible for the place where the tobacco products of railway companies, postal services, air transport or shipping companies are in the carry out a continuous transport contract for transport with a destination in a third country or a third country,

b)

for tobacco products other than those referred to in point (a), the last customs office before the exit of the tobacco products from the excise territory of the European Community;

7.

Method of failure: procedures applied at the beginning, during or after the end of the movement of tobacco products under suspension of excise duty, if the computerised transport and control system is not available;

8.

Customs Code-Implementing Regulation: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1993, p. OJ L 253, 11.10.1992, p. 1, L 268, 19.10.1994, p. 32, L 180, 19.7.1996, p. 34, L 156, 13.6.1997, p. 59, L 111, 29.4.1999, p. 88), as last amended by Regulation (EC) No 312/2009 (OJ No L 253, 11.10.2009, p. OJ L 98 of 17.4.2009, p. 3).

Section 2
§ § 1 and 4 (12) of the Act

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§ 2 Unit weight

The average weight can be determined by weighing several times. If the quantity of cigars or cigarillos is less than 1 000 pieces, the average weight shall be determined by weighing this quantity. The weight of filters, mouthpieces, stalks and the like, as well as of rings and closures, can be determined in smaller quantities and can be extrapolated to 1 000 units. Unofficial table of contents

§ 3 Tax Signs

(1) Tax marks are produced by the Bundesdruckerei unless the main customs office Bielefeld or any other print shop is charged with it. (2) Tax marks have the form of marks or stripes. They are divided into at least one blank field and in main fields with the Federal Adler, with information on the designation, quantity and the packing price and in the case of cigars and cigarillos also on the unit price.

Section 3
To § § 5 and 6 of the Act

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§ 4 Tax warehouses, requirements for the establishment

(1) The tax warehouse (§ 5 of the Act) covers all the rooms belonging to each other, in which the facilities for the manufacture, processing, storage of tobacco products and the provisions referred to in the second sentence of paragraph 3 of this Regulation are concerned. Shops, as well as the storage places for raw materials and raw materials, semi-finished and finished products, the loading facilities, the workshops for the maintenance of the operation and the administration. In addition, the rooms, areas and fixed transport systems, which connect the spaces to each other, as well as the areas adjacent thereto, are also part of the space, as far as these are used for operational purposes. (2) The tax warehouse also includes rooms in which the Production of tobacco products for advertising purposes. (3) In a tax warehouse, tobacco products may be manufactured, processed, processed and stored under the control suspension. The following actions are not manufacturing operations:

1.

the packaging of tobacco products,

2.

the drawing of packs,

3.

the affixing of tax marks,

4.

the tearing of cigarettes, cigars or cigarillos,

5.

the equipping of cigars or cigarillos by pressing, sorting, puding, burring, inserts and the like,

6.

Mixing, flavouring and pressing of smoking tobacco.

(4) The tax warehouse shall be set up in such a way as to enable the control of the conduct of production, working and processing, the actions referred to in the second sentence of paragraph 3 and the whereabuals of the tobacco products to be pursued. (Section 5 (2)), taking into account the supervision of tax supervision, it is possible to determine that certain rooms and areas are not included in the tax warehouse. (6) The workplace of a home worker or a home worker is considered to be the tax warehouse of the Contracting entity in which tobacco products are produced when the home worker or the home worker does not produce tobacco on his own account and is active for only one producer. Unofficial table of contents

§ 5 Request for permission as tax warehousekeeper

(1) The application for permission as a tax warehouse holder in accordance with § 6 of the law shall be submitted to the competent main customs office in accordance with officially prescribed form before the planned start of the operation of a tax warehouse. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

the location plans of the premises of the tax warehouse requested, stating the addresses and the functions of the premises, areas and facilities;

3.

a declaration of operation with the description of the operations relating to the manufacture, processing and storage of the tobacco products, as well as the acts in accordance with § 4 (3) sentence 2 in the requested tax warehouse.

(2) The main customs office of which the applicant operates his or her business or, if the latter does not operate a company in whose district he or she is domiciled, is the principal customs office. For an applicant who operates his company in a place outside the tax territory, or for an applicant who resides outside the tax territory, the main customs office in whose district the applicant for the first time is tax-deductible shall be responsible for: (3) The applicant shall have a list of the tobacco products manufactured, processed, stored, received, received or sent from the tax warehouse in accordance with officially prescribed conditions, broken down by genera Form the form in two copies (list of varieties). The first copy shall be submitted to the competent main customs office in accordance with the application referred to in paragraph 1. The second copy is to be submitted immediately to the main customs office in Bielefeld. The main customs office in Bielefeld can request samples of the tobacco products. (4) At the request of the competent main customs office, the applicant has to provide further information if it is necessary to secure the tax revenue or to control the tax appear. The main customs office may waive the requirements of paragraphs 1 and 3 if tax concerns are not affected thereby. (5) If the tax warehouse owner intends to operate additional tax warehouses, he shall apply for the relevant application of the (6) For the place of work of a home worker or a home worker, the permit shall be deemed to have been granted if the home worker or the home worker is included in the list, which the contracting authority has according to § 6 of the Heimarbeitsgesetz in der im Bundesgesetzblatt Part III, outline number 804-1, published in a revised version, as last amended by Article 225 of the Regulation of 31 December 2008. October 2006 (BGBl. 2407), which has to be amended in the current version. Unofficial table of contents

§ 6 Granting of permission

(1) The competent main customs office shall grant the permission in writing, subject to the right of revocation, in the permissible extent requested by the applicant. The premises, areas and facilities of the tax warehouse or of the tax warehouses, as well as the permissible acts in accordance with § 4 paragraph 3, shall be determined. With the permission of the Federal Ministry of Finance for the tax warehousekeeper and for each tax warehouse, excise tax numbers are awarded according to an administrative procedure of the Federal Ministry of Finance. Safety must be provided prior to the granting of the permit (§ 7), in so far as there are signs of danger to the tax. Permission may be granted for a limited period of time. (2) In the cases of § 5, paragraph 5, permission shall be extended. Paragraph 1 shall remain unaffected. Unofficial table of contents

§ 7 Security performance

(1) The amount of the security performance shall be determined by the responsible main customs office, taking into account the provisions of § 6 (1) sentences 5 and 6 of the law. The level of the security is to be checked regularly and, if necessary, adjusted. (2) If tax concerns are at risk, the main customs office in charge of security may be able to provide security up to the level of the tax value of the actual stock in the tax warehouse (3) Claims 1 and 2 shall be without prejudice to the power of the principal customs office in Bielefeld, due to multiple non-timely payment or the threat to the tax liability of the tax mark on the basis of Section 221 of the Tax Code in accordance with § 18 of the Act or in the event of a risk to the liability of the tax liability to demand a security service. Unofficial table of contents

§ 8 Change of circumstances

(1) The owner of the tax warehousekeeper shall inform the competent principal customs office of the change in the conditions set out in § 5 (1) and (4) in advance in writing. Changes in the spatial extent of the tax warehouse or of the tax warehouses or of the protective measures arranged shall require the approval of the responsible main customs office. Other changes, in particular over-indebtedness, imminent or imminent insolvency or default of payment, or the position of the application for the opening of insolvency proceedings, the tax warehouse holder has the main customs office in charge of the insolvency proceedings. (2) The tax warehousekeeper shall immediately inform the competent principal customs office of any change in the list of varieties referred to in Article 5 (3) either by presenting a supplementary list of varieties or by presenting a Display the variety directory only with the changes you intend to make. The procedure in accordance with § 5 (3) applies accordingly. (3) Should the operation of a tax warehouse be stopped or rest for more than six weeks, the tax warehouse owner must notify the main customs office in writing to the competent main customs office. If the holding is to be resumed, the tax warehouse owner must notify it in writing at the latest one week in advance. The main customs office responsible may, on a case-by-case basis, take orders or allow exceptions. If the operation of a tax warehouse is discontinued, the competent main customs office will revoke the permission in accordance with § 6. If the permit includes a number of tax warehouses, it shall be amended. Unofficial table of contents

§ 9 Erdeleting and continual of permission

(1) The permission in accordance with § 6 shall be issued by

1.

Revocation,

2.

freezing run,

3.

Surrender of the tax warehouse owner,

4.

Dismissal of the opening of insolvency proceedings due to lack of mass,

5.

Transfer of the company to third parties after the expiration of three months after the transfer,

6.

the death of the tax warehouse owner after three months after the death of the tax warehouse owner;

7.

the dissolution of the legal person or association of persons without legal personality, who has been granted permission,

8.

Opening of the insolvency proceedings concerning the assets of the tax warehouse holder after three months after the relevant event,

9.

Company conversion in accordance with Article 1 (1) of the Transformation Act after the expiry of three months after the relevant event,

10.

a change in the firm or the holder of a partnership or association of persons without legal personality, the transfer of the establishment to another place after the expiry of three months after the relevant event;

in so far as the following paragraphs, at the time of the deletion, determine otherwise. (2) Share in the cases referred to in paragraph 1 (6) to (8) the heirs, the liquidators or the insolvency administrator to the competent main customs office prior to the erasure of the permit in writing, that the tax warehouse shall be continued until its final transition to another holder or to the settlement of the company, the right to the legal successor, the liquidators or the insolvency administrator shall apply. contrary to paragraph 1, no later than the expiry of one of the main customs office the reasonable period to be determined. Paragraph 1 (1) shall remain unaffected by this. (3) In the cases described in paragraph 1 (5), (6), (9) and (10), complaints shall be lodged before the authorization is extinguisher.

1.

the new owner,

2.

the heirs,

3.

the owners of the new company,

4.

the holder of the undertaking which has taken over the previous legal entity to which the permit prior to the conversion relates, or

5.

the holders of the undertaking in which the changes have occurred;

a new permit shall continue to apply to the applicant, in breach of the provisions of paragraph 1, until the validity of the decision on the application is continued. Paragraph 1 (1) shall remain unaffected. If the new permission is requested, the information and documents of the previous permit already available to the relevant main customs office may be referred to as long as no changes have been made. With the consent of the competent main customs office, the use of the officially prescribed form can be waived when the application is submitted. (4) The continuing permit shall be issued.

1.

in the cases referred to in paragraph 2, where the continuation of the tax warehouse or the tax warehouse is waived,

2.

in the cases referred to in paragraph 3, where no new permit is granted.

(5) Tobacco products located in the tax warehouse at the time of the erasure of the permit shall be deemed to be released for free circulation at the time of the extinguishing. The holder of the tax warehouse, the heirs, the liquidators or the insolvency administrator shall, without delay, make a declaration of tax on the stocks subject to an officially prescribed admission pressure. If the competent main customs office has granted a time limit for the clearance of the tax warehouse, the permission for the purpose of eviction shall continue until the deadline. (6) In the cases referred to in points 4 to 8 of paragraph 1, the competent main customs office shall have immediate effect. in writing

1.

the new owner is the handover of the company,

2.

the heirs are the holder of the death of the holder of the permission;

3.

the liquidators and the insolvency administrator respectively the opening of the insolvency proceedings or their dismissal.

The same shall apply in the cases referred to in points 9 and 10 of paragraph 1 to the holder of the tax warehouse. Unofficial table of contents

Section 10 Belegheft, accounting

(1) The tax warehousekeeper shall have a Belegheft. The main customs office responsible may make arrangements for this purpose. (2) The holder of the tax warehouse has to pay for the tax warehouse or for several tax warehouses for each individual tax warehouse a storybook in accordance with officially prescribed form. . The main customs office in charge may make arrangements for the storage of the accounts and require further records. On request, it is possible to keep in-company records in place of the storybook if tax concerns are not affected by this. (3) The tax warehouse owner has to record the access and departure immediately. The main customs office responsible may allow, in particular, the transfers to be recorded for free circulation in the warehouse records for a maximum of one calendar month in summary. Unofficial table of contents

§ 11 Complete destruction and irretrievable loss

Where tobacco products have been inadvertently completely destroyed or irretrievably lost in the tax warehouse, the tax warehouse owner must immediately notify the main customs office of the tax warehouse and prove it on the basis of operational documents. The main customs office responsible may allow simplifications and make arrangements for the detection of such simplifications. Unofficial table of contents

§ 12 Stocktaking in the tax warehouse

(1) Once a year, the tax warehouse holder has to carry out an inventory in the tax warehouse and, within one month of its completion, at the main customs office responsible for the tax warehouse, the nominal and actual stock as well as the result according to the officially prescribed period of time. To register the form (inventory notification) and to comment on quantity deviations. The main customs office responsible may allow the tax warehousekeeper to release the stock notification in a different form if tax concerns are not affected. The tax warehousekeeper has to notify the main customs office of the start of the inventory at the latest three weeks in advance. (2) The main customs office in charge may, subject to revocation, allow all or individual stocks to be based on a permanent inventories are identified and notified if a procedure corresponding to the principles of proper accounting ensures that the stocks are determined by type and quantity at the date of the declaration of the stock (3) On the order of the main customs office responsible, the stocks shall be in the Tax warehouses must be officially established. The holder of the tax warehousekeeper shall, at the request of the main customs office responsible, declare the stocks in accordance with the officially prescribed form and take part in the inventory. It has to ensure that stocks can be identified with as little effort as possible.

Section 4
On § 7 of the Law

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§ 13 Registered recipients

(1) The permission as a registered consignee under Section 7 (2) of the Law is to be granted only to persons who wish to receive tobacco products with prescribed tax marks, unless the reception is carried out in the context of a tax-free use. (2) If you are a registered recipient (Section 7 (1) sentence 1 (1) of the Law), you are not only occasionally willing to receive tobacco products under tax suspension, but you must have your permission in advance at the competent main customs office (§ 5 (2)) according to the officially prescribed conditions. to apply for a form. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

a map of the location of the requested receiving place in the holding, indicating the address,

3.

a presentation of the accounts of the reception and the whereabout of the tobacco products.

Section 5 (3) shall apply to the list of varieties accordingly. (3) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to secure the tax revenue or to control the tax. The main customs office in charge may waive the requirements of paragraph 2 if tax concerns are not affected thereby. (4) The main customs office responsible shall grant the permit as a registered consignee in writing, subject to revocation reservation. With the permission of the Federal Ministry of Finance, an excise tax number will be issued for each receiving location. If tobacco products are received without tax marks, the tax is to be provided for the tax in accordance with Section 7 (2) sentence 3 of the Act before granting the permit. The second sentence of Article 7 (1) shall apply accordingly. Permission may be granted for a limited period of time. (5) The competent main customs office may, if tax concerns are not affected by this, at the request of the registered consignee subject to withdrawal, allow tobacco products to be included as part of the operation of the tax. (6) The registered consignee shall have a Belegheft as well as records of the tobacco products received in his holding. The main customs office responsible may make arrangements for this purpose. If the tobacco products are used for the purposes specified in Article 30 (1) (1) (e) and (f) of the Law and the registered recipient is in possession of a permit pursuant to Article 46 (1), he shall carry out the records in accordance with the first sentence in the Records in accordance with Section 46 (3). The tobacco products entered into the holding shall be recorded immediately by the registered consignee. (7) In the event of a change in the conditions presented and in the event of the change in the list of varieties submitted, § 8 shall apply and shall be subject to the deletion and the Continual of permission § 9 corresponding. (8) Anyone who wants to receive tobacco goods under tax suspension as a registered recipient in individual cases (§ 7 paragraph 1 sentence 1 point 2 of the law) has the permission in advance to the responsible main customs office (§ 5 (2) with indication of the quantity and the consignor of the tobacco products in accordance with official to apply for a pre-printed form. Section 5 (3) shall apply mutatily to the list of varieties. The main customs office responsible may request further information as well as records of the manufactured tobacco products if they appear necessary in order to secure the tax revenue or to ensure tax supervision. For the purpose of the authorization, the first and second sentences of paragraph 4 shall apply, provided that the permit is limited to the quantity applied for and to the consignor and to a transport and to a specific period. If tobacco products are also received without tax marks, the tax is to be provided for the tax in accordance with Section 7 (2) sentence 4 of the Act before granting the permit.

Section 5
On § 8 of the Law

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§ 14 Registered consignor

(1) Anyone who wishes to send tobacco goods from the place of importation under tax suspension as a registered consignor (Section 8 (1) of the Law) shall have the permission in advance to the competent main customs office (Article 5 (2)) in accordance with officially prescribed form. apply. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

a list of the places of importation at the entrance of the tobacco products from third countries or third countries (Section 4 (9) of the Law);

3.

a presentation of the accounts on the dispatch and the whereabout of the tobacco products.

Section 5 (3) shall apply to the list of varieties accordingly. (2) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to secure the tax revenue or to control the tax. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected thereby. (3) The main customs office responsible shall grant the licence as a registered consignor in writing under the right of revocation. With the permission of the Federal Ministry of Finance for the registered consignor, an excise tax number will be issued. In the case of carriage to other Member States or other Member States, security shall be provided for the tax in accordance with the third sentence of Section 8 (2) of the Act prior to the granting of the permit. Permission may be granted for a limited period of time. (4) The permit as a registered consignor shall not apply to the places of importation where tobacco products are listed in accordance with Articles 263 to 267 of the Code-Implementing Regulation or of a type D customs warehouse in the sense of the Article 525 (2) (a) of the Code of Customs Code-Implementing Regulation shall be released for free circulation. Exceptions are the cases in which the main customs office examines the release of the tobacco products for free circulation and explains to the person concerned. (5) The registered consignor has a belegheft as well as records of the to carry tobacco products. The main customs office responsible may make arrangements for this purpose. The manufactured tobacco products shall be recorded without delay by the registered consignor. (6) In the event of a change in the conditions presented and in the course of the change of the presented list of varieties, § 8 shall apply and shall be deemed to be deleted and the continued existence of the goods shall be subject to the following conditions Permission § 9 accordingly.

Section 6
§ § 9 and 35 (1) (1) of the Act

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§ 15 beneficiary, issue of the exemption certificate

(1) A beneficiary who wishes to receive tobacco products under suspension of taxation shall have a certificate of exemption provided for in Commission Regulation (EC) No 31/96 of 10 January 1996 on the movement of tobacco products under suspension of excise duty before the commencement of the transport operation. Excise duty exemption certificate (OJ L 327, 22.7. 11), as amended in each case, in conjunction with Article 13 of the System Directive, in three copies, and to submit it to the relevant main customs office for confirmation in box 6. The beneficiary shall, as a consignor or the registered consignor, hand out the first and second copy, accompanied by the endorsement of the competent principal customs office, to the holder of the tax warehouse. The third copy shall remain with the competent main customs office. After the transfer of the tobacco products, the second copy of the exemption certificate remains with the beneficiary. The tobacco products must be obtained immediately after the confirmation in accordance with the first sentence. (2) The main customs office for the benefit of the beneficiary shall be:

1.

in accordance with Article 9 (1) (1) (1) to (3) of the Act, the principal customs office, which is responsible for the location of the official procurement office or the organization of the foreign armed forces which is entitled to issue the order,

2.

in accordance with Article 9 (1) (4) of the Act, the main customs office responsible for the monitoring of the quotas and reference quantities of diplomats or consular goods,

3.

in accordance with Section 9 (1) (5) of the Act, the main customs office, which is responsible for the location of the international body.

(3) The confirmation referred to in the first sentence of paragraph 1 in box 6 of the exemption certificate shall be waited if a foreign force is received under tax suspension in the sense of Section 9 (1) (1) of the Law on Tobacco Products. The foreign troupe is confirmed by a self-confirmation. (4) Tobacco goods under the tax suspension of a foreign force from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory , instead of the exemption certificate, a settlement note may be used in accordance with Article 73 (1) (1) of the VAT Implementing Regulation. (5) The conditions for the tax exemption of tobacco products by diplomats and Consular missions shall be received in accordance with Article 17 of the Customs Regulation in A connection with the administrative provisions adopted in accordance with this Directive.

Section 7
To § § 10 to 13 of the Act

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Section 16 Participation in the computerised transport and control system

The Federal Ministry of Finance shall, by means of a procedural instruction, determine the conditions and conditions under which persons who use the electronic administrative document for carriage under suspension of taxation shall be subject to the customs authorities ' customs authorities electronic communications via the computerised transport and control system (Article 10 (1) of the Law). In order to be able to exchange messages electronically in this way, the prior application shall be required in the case of a body known by the Federal Ministry of Finance in the procedure instruction. The procedural instruction is published by the Federal Ministry of Finance on the Internet at www.zoll.de. The persons referred to in the first sentence and their IT service providers shall be obliged to comply with the conditions and conditions laid down in the procedural instruction. Unofficial table of contents

§ 17 Creating an electronic administrative document, carrying out an expression

(1) Should tobacco products be transported under suspension of excise duty from a tax warehouse in the tax territory or from the place of importation in the tax area

1.

to a tax warehouse in the tax territory or to a beneficiary in the tax territory,

2.

to a tax warehouse, to the establishment of a registered consignee or to a beneficiary in another Member State, or

3.

to a place where the tobacco products leave the excise territory of the European Community,

the tax warehousekeeper, as a consignor or the registered consignor, shall, before the commencement of transport using the computerised transport and control system, submit the draft electronic administrative document to the competent main customs office in accordance with (2) The main customs office in charge shall automatically check the information contained in the draft electronic administrative document. In the case of carriage from the place of importation, a comparison shall be made with the customs declaration. In the absence of any complaints, the draft electronic administrative document shall be accompanied by a clear reference code and transmitted to the consignor as an electronic administrative document. Complaints shall be communicated to the consignor. (3) During transport, the carrier shall carry out an expression of the electronic administrative document transmitted by the competent main customs office. Instead of the printed electronic administrative document, a commercial document may be carried along if it contains the same data or from which the unique reference code indicates. In the case of the transport of tobacco products from other Member States, the provisions of sentences 1 and 2 shall apply. (4) The consignor shall, at the request of the competent principal customs office, keep the tobacco products in line with the requirements. In so doing, the main customs office may order closure measures. (5) If, in the case referred to in paragraph 1 (1), the recipient is a tax warehousekeeper, the principal customs office responsible for the latter shall forward the electronic administrative document to him. This shall also apply to transport operations carried out via another Member State. An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded by the competent main customs office to the recipient in the tax territory if he or she is a tax warehouse owner or registered recipient. Unofficial table of contents

Section 18 Co-operation of the exemption certificate

Where tobacco products are transported under suspension of taxation to beneficiaries, the carrier shall have a copy issued to the consignor in accordance with Article 15 (1), second sentence, or a copy delivered by the competent authorities of another Member State during the transport operation. confirmed the second copy of the exemption certificate. The consignor takes the first copy to his recordings. Unofficial table of contents

§ 19 Type and amount of the security

(1) The security of the carriage of tobacco products under suspension of taxation may be carried out for several procedures as a comprehensive guarantee or for each procedure individually as a single guarantee or as a cash guarantee. (2) Safety as a The comprehensive guarantee or individual guarantee shall be provided by a self-indebted guarantee of a suitable tax guarantor pursuant to section 244 of the tax code. The guarantee shall be provided in a document in accordance with the officially prescribed form at the main customs office responsible for the consignor. (3) The main customs office responsible shall determine the amount of the guarantee sum and the amount of the cash security in particular. taking into account the tax which would result from the release of the tobacco products in tax-free circulation in the tax area. The appropriateness of the guarantee is to be reviewed regularly in the case of the comprehensive guarantee. Unofficial table of contents

Section 20 Annullation of the electronic administrative document

(1) The consignor may cancel the electronic administrative document as long as the carriage of the tobacco products has not yet begun. (2) In order to cancel the electronic administrative document, the tax warehouse owner shall be the consignor or the registered consignor to the competent main customs office using the computerised transport and control system prior to the commencement of transport to the draft electronic cancellation notification in accordance with the officially prescribed data record (3) The responsible main customs office shall automatically check the information in the cancellation message. If there are no complaints, this will be communicated to the consignor, stating the date and time of the examination. Complaints are also reported to the consignor. (4) An electronic administrative document for the carriage of tobacco products under suspension of tax has been cancelled, which was intended for a recipient in the tax territory who either had a The tax warehouse owner or a registered consignee shall forward the incoming cancellation message to the main customs office responsible for the recipient. Unofficial table of contents

Section 21 Amendment of the place of destination when using the electronic administrative document

(1) During the carriage of the tobacco products under suspension of tax, the tax warehouse owner may, as a consignor or the registered consignor, change the place of destination and specify a different permitted destination (Article 11 (1), Section 12 (1) (1)). 1, Section 13 (1) of the Law). The first sentence shall also apply to tobacco products which are not accepted or taken over by the consignee or are not exported. (2) In order to change the place of destination, the tax warehouse owner as a consignor or the registered consignor shall have the competent main customs office , by using the computerised transport and control system, to submit the draft electronic change notification in accordance with the officially prescribed data record. (3) The main customs office responsible shall automatically check the information in the draft the electronic change message. If there are no complaints, the draft change report shall be assigned a sequential number of minutes and shall be forwarded to the consignor in the form of an amendment to the original electronic administrative document. Complaints shall be communicated to the consignor. (4) If an update of an electronic administrative document has been made to the addressee indicated therein, the addressee shall either be a tax warehousekeeper in the tax territory or a registered consignee in the (5) If the recipient indicated in the electronic administrative document changes, the original recipient, who shall either be the recipient of the electronic administrative document, shall be responsible for the a tax warehousekeeper in the tax territory or a registered (6) If, by updating an electronic administrative document, the tax warehouse of the recipient is changed, the recipient shall be informed of the need for a notification of the tax. the main customs office responsible for the beneficiary shall forward the notification to the addressee. Unofficial table of contents

Section 22 Entry and export declarations in connection with the use of the electronic administrative document, line business

(1) After the inclusion of tobacco products, including subsets, at a place of destination referred to in Article 11 (1) (1) and (12) (1) (2) (a) and (b) of the Act, the addressee shall have the competent principal customs office using the Computerised transport and control systems shall, without delay and no later than five working days after the end of transport, transmit an initial notification in accordance with the officially prescribed data record. In order to avoid unreasonable hardship, the main customs office responsible may, at the request of the consignee, extend the period after sentence 1. (2) The main customs office in charge shall automatically check the information in the initial notification. If there are no complaints, this will be communicated to the recipient. If there are complaints, this will also be communicated to the recipient. The main customs office responsible for the consignor shall transmit the input message if it is a tax warehouse owner in the tax territory or a registered consignor in the tax territory. An input message sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the competent main customs office. (3) If the consignee is a beneficiary, he shall inform the competent authority of the competent authority of the competent authority. The main customs office after the transfer of the tobacco products, including subsets, the data required for the receipt of the notification referred to in paragraph 1, and a copy of the copy of the exemption certificate within the period referred to in that paragraph in writing. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. (4) The consignee shall, at the request of the competent principal customs office, bring the tobacco products unchanged. (5) In the cases of § 13 of the Act, the main customs office shall be established on the basis of the customs duties of the customs office of exit from the customs office of exit , an export declaration confirming that the tobacco products have left the excise territory of the European Community. This also applies to the export of subsets. The main customs office in charge transfers the export declaration to the tax warehouse owner as a consignor in the tax territory or to the registered consignor in the tax territory. Export declarations sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the competent principal customs office. (6) Without prejudice to § 28, the entry notification referred to in paragraph 1 shall apply. or the export declaration referred to in paragraph 5 as proof that the transport of the tobacco products has been completed. The export declaration shall not be deemed to be proof if it is subsequently established that the tobacco products have not left the excise territory of the European Community. (7) If the recipient is subject to the transport of tobacco products, the following shall apply: Tax suspension a tax warehousekeeper in the tax territory who carries the tobacco goods under the tax suspension to another tax warehouse in the tax territory or into the operation of a user (§ 31 of the law) in the tax territory, the competent authority The main customs office, on request, with the right of revocation, allow the tobacco products to be in Tax warehouses are taken up and taken out at the same time as soon as the recipient in the tax territory has acquired possession of the tobacco products. The rules relating to carriage under suspension of excise duty shall remain unaffected. Unofficial table of contents

Section 23 Transport in special cases in the tax area

(1) In the case of carriage of tobacco products under a tax suspension between tax warehouses of a tax warehouse owner in the tax territory or, where the tax warehousekeeper is at the same time a registered consignor, between places of importation in the tax territory and the Tax warehouses of this tax warehouse owner in the tax territory may, at the request of the tax warehouse owner, allow other appropriate procedures to be used instead of the electronic management document procedure, if tax concerns do not (2) In the case of frequent and regular transport operations of Tobacco products under suspension of excise duty as a ship, aircraft and travel requirement in accordance with Article 27 of the Customs Regulation may be used in cases where a customs export procedure is carried out in accordance with Article 786 of the Customs Code implementing Regulation, the main customs office shall, at the request of the tax warehouse holder, authorise the draft of a tobacco product for the tobacco products delivered in a calendar month, up to the tenth day following the end of the calendar month in which the transport has commenced, of a submitted electronic administrative documents if:

1.

the tax warehouse holder has been granted the procedure provided for in Article 285a (1a) of the Customs Code implementing Regulation;

2.

the transport is carried out exclusively in the tax territory; and

3.

the individual promotions of a delivery note or a corresponding commercial document with the clearly visible inscription " untaxed tobacco products for the storage of goods
accompanied by ships and aircraft.

§ § 17 and 22 shall apply for the preparation of the draft combined electronic administrative document and the export declaration. (3) For promotions referred to in paragraph 2 which have been started before 1 July 2012, the draft of the combined electronic administrative document and the export declaration shall be replaced by a summary accompanying document shall be used for the purposes of the electronic management document. In order to create the combined accompanying document, the first sentence of Article 24 (1) and the first sentence of the first sentence of paragraph 2 shall apply mutatily. The consignor shall submit to the principal customs office the second to fourth copy of the accompanying accompanying document up to the tenth day after the end of the calendar month in which the transport has commenced. The main customs office shall, on the basis of the customs declaration submitted in accordance with the procedure referred to in Article 285a (1a) of the Code-Implementing Regulation, or any existing confirmation, certifies the correct termination of the customs declaration. Transport as well as the conformity of the three copies with a visa on the third copy (return note). The confirmed return note shall be returned from the main customs office to the consignor, who shall take it as proof of his records. The second and fourth outbreaks remain at the main customs office. Unofficial table of contents

Section 24 Transport in the tax territory of users of users

(1) For the carriage of tobacco products under suspension of excise duty in establishments of users (Article 31 (1) of the Law), the holder of the tax warehouses as consignor from his tax warehouse in the tax territory or the registered consignor from the place of importation in the territory of the Tax territory to use the accompanying document. Instead of the accompanying document, the consignor may use a trade document which has all the information contained in the accompanying document. He has the commercial document with the inscription

" Accompanying document for excise duty on excise duty, Goods subject to excise duty suspension "

(2) The consignor has to produce the document in four copies. He has the first copy to take his records. The carrier of the tobacco products must carry the second to fourth copy during the transport. (3) The user shall take the second copy as proof of his records and the competent main customs office (§ 5 (2)) to submit immediately the third and fourth outbreaks provided for in the notice of receipt. This confirms the conformity of the two copies and the receiving authorization on the third copy (return note). The confirmed return note shall be returned to the consignor by the user within two weeks after the receipt of the tobacco products. (4) In order to simplify the procedure, the main customs office responsible for the consignor (Article 5 (2)) may, at the request of the consignor, allow the consignor to replace the accompanying document in accordance with the provisions of (1) for the tobacco products delivered to the same user in one calendar month, a collective declaration shall be sent to the user in triplicate, specifying the number of delivery note numbers, up to the seventh working day of the following month, if the Individual shipments from a delivery note with the clearly visible inscription

"Untaxed Tobacco"

shall be accompanied. The user shall make the initial copy of his records and shall immediately submit the second and third copy of the document to the main customs office responsible for the initial copy. The main customs office in charge confirms the conformity of the two copies and the receiving authorization by stamp imprint on the second copy. The user shall return the confirmed collective declaration to the consignor not later than two weeks after the date of dispatch. The consignor has to take the resent collection to his records. The main customs office responsible for the consignor may allow further simplifications of the procedure if tax concerns are not affected thereby. (5) The main customs office responsible for the consignor may, on request, in appropriate cases, insofar as this is not the case. the simplification of the procedure and the fact that tax concerns do not appear at risk, in particular allowing delivery notes or invoices to be used instead of the document referred to in paragraph 1. The consignor has this with the inscription

" Delivery Slip/Invoice for the Transport of excisable persons Goods under tax suspension in the tax area "

(6) The consignor and the user shall, at the request of the competent principal customs office, keep the tobacco products as they are. In doing so, the responsible main customs office may order closure measures in the case of tobacco products to be sent. Unofficial table of contents

Section 25 Start of transport by default

(1) If the computerised transport and control system is not available, the tax warehouse holder as a consignor or the registered consignor may, by way of derogation from § 17, only start a movement of tobacco products under suspension of excise duty only if: (2) The consignor has the competent main customs office in a suitable written form about the failure of the computerised system prior to the start of the first transport in the failure procedure. transport and control systems. Information is not required if it is a failure caused by the customs administration. (3) The consignor has to produce the failure document in three copies. He has the first copy to take his records. The second copy shall be sent without delay to the competent main customs office. The carrier of the tobacco products must carry out the third copy during transport. (4) At the request of the main customs office, the consignor has to show any promotion in the default procedure prior to the commencement of the journey. In addition, the consignor, at the request of the main customs office responsible, shall submit the second copy of the failure document prior to the commencement of a transport operation. Section 17 (4) shall apply. (5) If the computerised transport and control system is available again, the consignor shall immediately have the competent main customs office for all the promotions carried out in the failure procedure using the Computerised transport and control systems shall forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and which shall indicate the use of the failure procedure. § 17 (2) and (5) shall apply accordingly. (6) The failure procedure shall apply until the electronic administrative document has been forwarded by the responsible main customs office. After the transmission, the electronic administrative document shall replace the failure document. (7) The unique reference code transmitted with the electronic administrative document shall be sent by the consignor on the first copy of the document. To enter the failure document in the field provided for this purpose. If the carriage has not yet been completed, the reference code shall be notified to the carrier of the tobacco products and shall be entered by the carrier on the third copy of the document in the field provided for that purpose if it does not express an expression of the electronic equipment. Administrative document. The third copy of the failure document, which is provided with the reference code, shall be deemed to be a document within the meaning of § 17 (3) sentence 1. Section 22 shall apply to the entry and export declarations. Unofficial table of contents

§ 26 Cancellation in the default procedure

(1) If the computerised transport and control system is not available, the tax warehousekeeper may, as a consignor or the registered consignor, by way of derogation from § 20 or the failure document, be officially certified according to official cancelling the pre-printed form (cancellation document), as long as the transport of the tobacco products has not yet begun. (2) The consignor has to produce the cancellation document in two copies. He has the first copy to take his records. By means of the second copy, he shall immediately inform the competent main customs office. (3) If the computerised transport and control system is available again and before the consignor, he shall have the electronic administrative document available to the consignor. the main customs office responsible, without delay, by using the computerised transport and control system, to submit a draft electronic cancellation notification in accordance with Article 20 (2). Section 20 (3) and (4) shall apply accordingly. Unofficial table of contents

Section 27 Change of destination in the default procedure

(1) If the computerised transport and control system is not available, the holder of the tax warehouse may, as a consignor or the registered consignor, the place of destination during the carriage of the tobacco products by way of derogation from § 21. change the prescribed form (change document). The first sentence shall also apply to tobacco products which are not taken up or taken over by the consignee or are not exported. (2) The consignor has to produce the amending document in two copies. He has the first copy to take his records. He shall forward the second copy without delay to the competent main customs office. He shall immediately inform the carrier of the changed information in the electronic administrative document or the failure document. The carrier shall immediately note the information on the back of the document which has been carried out if the document has not been forwarded to it. (3) The computerised transport and control system shall be available again, the Consignor to the competent main customs office, without delay, for any changes in the place of destination carried out in the failure procedure, using the computerised transport and control system, to draft an electronic change notification in accordance with § 21 (2), which shall provide the same data as the amending document referred to in Paragraph 1. The provisions of Article 21 (3) to (6) shall apply. (4) For information on the failure of the computerised transport and control system, the obligation to notify each change of destination and the transmission of the second copy of the Change document shall apply mutas to § 25 (2) and 4 (1) and (2). Unofficial table of contents

Section 28 Entry and export declarations in the failure procedure

(1) In accordance with Article 22 (1), the consignee may not, after the end of a movement of tobacco products under suspension of excise duty, submit the notification within the time limit laid down there, because the computerised transport and control system does not , or if the electronic administrative document or the amending report has not been forwarded to it in accordance with Article 21 (6), he shall submit to the competent principal customs office an initial document, in accordance with officially prescribed form, with which he shall be responsible for: the receipt of the tobacco products is confirmed. The deadline for submission of the entry document and its extension shall be § 22 (1). (2) The addressee shall make the entry document in three copies. The main customs office responsible shall confirm the three copies and return the first copy to the recipient. The addressee has to take this copy to his records. If the receipt is not sent by the consignee within the time limit referred to in Article 22 (1), the main customs office responsible for the consignee shall send the second copy of the entry document to the consignor responsible for the consignor. The main customs office, which forwards it to the consignor. The entry documents sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the main customs office responsible for him. (3) If the control system is available again and the electronic administrative document or the notification in accordance with § 21 (5) or (6) is available to the recipient, the recipient has immediately submitted to the competent main customs office for the Input document using the computerised transport and control system To be notified in accordance with Article 22 (1), which shall contain the same data as the entry document referred to in paragraph 1. Section 22 (2) shall apply. (4) After the end of a carriage of tobacco products under suspension of excise duty, the export declaration cannot be drawn up in accordance with Article 22 (5), either because the computerised transport and control system is not the subject of the If the electronic administrative document has not been transmitted, the main customs office shall draw up an export document certifies that the tobacco products have left the European Community's excise duty area. This also applies to the export of subsets. The main customs office shall send a copy of this export document to the consignor if the tobacco products have been dispatched from the tax territory. In cases where a corresponding export document has been sent by the competent authorities of another Member State, the main customs office responsible shall send a copy to the consignor. (5) The computerised transport and transport system shall be Once again available and the electronic administrative document is available, the main customs office responsible shall draw up an export declaration in accordance with § 22 (5) sentence 1. Section 22, paragraph 5, sentences 2 and 3 shall apply accordingly. Unofficial table of contents

Section 29 Replacement certificates for the termination of transport

If there is no proof in accordance with Article 22 (6), the main customs office responsible for the consignee or the main customs office in whose district the customs office of exit is located shall confirm in the cases in which no entry or export notification in accordance with § 28 , the termination of the carriage under suspension of excise duty if it is sufficiently substantiated that the tobacco products have reached the specified destination or have left the European Community's excise territory (replacement certificate). A sufficient document within the meaning of the first sentence shall apply, in particular, to a document drawn up by the consignee which contains the same information as the receipt and in which it confirms the receipt of the tobacco products.

Section 8
§ § 14 and 15 (3) (1) of the Act

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Section 30 Irregularities during transport under suspension of taxation

(1) If the return note does not apply to the consignor within two months in the cases of § 24, this is to be reported immediately by the tax warehouse owner as a consignor or by the registered consignor to the responsible main customs office (§ 5 paragraph 2). (2) Tobacco products have been completely destroyed or irretrievably lost during transport as a result of unforeseeable events or force majeure, the carrier shall notify the principal customs office immediately and shall be required to do so by means of appropriate documents Proof.

Section 9
On § 16 of the Law

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Section 31 Packaging compulsions, small sales packages

(1) Tobacco products brought into the tax territory or transported from other Member States, which are neither intended for trade nor for commercial use, are exempt from packaging requirements. (2) The main customs office in charge may in particular: In order to avoid unreasonable hardship in the case of unreasonable hardship, derogations from packaging forced to be permitted under the right of withdrawal. This does not apply to tobacco products, which are released as a tax-free disposal (§ 44). (3) Packages with tobacco products subject to different tax rates are not permitted. The quantity must be clearly legible on all packs. Packs containing cigarettes and smoking tobacco, on which tax marks are affixed, are excluded. (4) Only packs whose contents are not in fractions of a gram shall be allowed for smoking tobacco. (5) The packs may be divided. However, all-round packages of subsets are only permitted for

1.

individual cigars or cigarillos,

2.

several cigars or cigarillos, insofar as they are intertwined with each other because of their particular form, so that they cannot be individually packed;

3.

ten cigars or cigarillos, each with an equal volume in soft envelopes, if their total price is not to fractions of a cent,

4.

no more than three cigars or cigarillos, or quantities of 2.5 grams or 5 grams of pipe tobacco, if the subdivisions are to be delivered free of charge as samples or for advertising purposes to consumers and, accordingly, .

Section 10
On § 17 of the Law

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§ 32 Reference of the tax marks

(1) Tax marks are to be obtained from the main customs office in Bielefeld. Tax marks for tobacco products manufactured in the tax territory which are transferred from other Member States to the tax territory or imported from third countries or third countries shall be subject to a separate tax declaration. (2) The main customs office in Bielefeld may, upon request, allow the information on the tax marks and their tax values to be provided in two copies as attachments for the tax declaration in electronically produced lists . If tax marks are ordered in advance by telephone, electronic or fax, the tax declaration is to be returned without delay. (3) Tax signs are to be ordered:

1.

as a rule, one week before the need,

2.

at least four weeks, if they are substantially larger quantities of individual types of control than before or in the case of individual types of tax drawn up to date,

3.

for at least eight weeks, if the tax rate is changed and new tax marks are introduced, or if large-scale changes in retail prices are made in the case of tobacco products;

If the tax rate is changed, the main customs office of Bielefeld must be notified in writing for one month at least four weeks before ordering the expected tax marks. At the request of the beneficiary, tax marks will be delivered before the expiry of the order periods according to points 1 to 3, if they are available earlier. (4) If new tax marks are to be used due to a change in the tax tariff, the remaining requirement shall be in the case of old tax marks no later than six weeks before the entry into force of the tax rate change, indicating the dates of extradition. (5) If a tax-registered person does not accept all or part of the tax marks, the non-acceptance shall be deemed to be Application for the cancellation of the tax liability debt with the return of the non-withdrawn Tax marks. (6) In order to facilitate the delivery of tax marks, the main customs office of Bielefeld can, on application, allow tax sign bearings to be used as own external warehouse under the right of revocation if this does not result in tax concerns (7) Refers with tax sign storage can communicate their need for tax marks for a maximum of four weeks in writing, if they commit themselves in writing to the main customs office of Bielefeld in writing to the Federal Government the production of and the transport costs for the tax marks indicated as required which they do not refer to with tax applications. The order deadlines shall apply mutas to the requirements for the purchase of the goods. When the tax marks are taken out of the tax sign warehouse under the supervision of the tax authorities, tax declarations are to be made. (8) For the accounting of the access and departure of tax marks, § 10 applies and for the stocktaking of tax marks § 12 accordingly. Unofficial table of contents

Section 33 Calculation of the tax value and the tax

(1) The tax value of the individual tax mark shall be calculated from the tax for a cigarette, a cigar, a cigarillo or 1 kilogram of smoking tobacco and the quantity indicated on the tax mark. The tax is used in cents, for the cigarette, up to five, for the cigar and the cigar, to four decimal places and for the kilogram of smoking tobacco to one decimal place. The tax is calculated in cents in the case of cigarettes up to four, in the case of cigars, cigarillos and smoking tobacco, up to three decimal places. (2) The tax value of the tax sheet is expressed in euros, and in the case of tax marks for cigarettes, up to four, for cigars, cigarillos and smoking tobacco to three decimal places. (3) For the purpose of calculating the tax which has not been paid or which has not been paid by use of tax marks, the second sentence of paragraph 1 shall apply mutas to the provisions of the second sentence. Unofficial table of contents

§ 34 Use of tax marks

(1) Manufacturers or importer who are tax warehousekeepers may use the tax marks only in the tax warehouse for which they have obtained them. The main customs office in Bielefeld may, on request, allow tax marks to be used in individual cases in particular in another tax warehouse of the tax warehouse owner. Outside the tax warehouse, tax marks not yet applied may be devalued and provided with other indications and control signals are cut. The tax warehouse owner shall use the tax marks referred to in § 32 (1), second sentence, only for the purpose specified therein. (2) Manufacturers, importer and persons within the meaning of Section 3 (2) of the Act shall use the tax symbol which shall be used for the purposes of: Control of the respective tobacco product is determined and according to quantity and packing price corresponds to the contents of the pack. In the cases referred to in Article 3 (5) of the Act, they shall have to use tax marks whose quantity is the same as the number of items for which the unit-related tax share or the unit-related tax is levied. A number of tax marks may be used if the quantities and packing prices together correspond to the contents of the packaging. (3) Tax marks are not for the control of tobacco products which are exempt from the packaging requirement pursuant to Article 31 (1) and (2). to use. The main customs office in Bielefeld can, in individual cases, allow exceptions to the use of control characters in order to avoid unreasonable hardship. If exceptions to the use of packaging or to the use of tax marks are permitted, the main customs office responsible shall regulate the tax procedure. (4) The main customs office in Bielefeld may be the tax warehouse owner for tobacco products, which they are entitled to under the tax law. Transport of other Member States to the tax territory for verification purposes, exempt from the use of tax marks. Unofficial table of contents

§ 35 Entvalues and affixing of the tax marks

(1) Manufacturers, importer and persons within the meaning of Section 3 (2) of the Act have the tax marks by specifying the second to fourth place of the relationship number assigned by the Bielefeld main office or an additional four-digit number Number in an empty field to be devalued in a light-and water-resistant way (devaluation note). (2) In addition to the devaluation note, only tax information may be included in empty fields of the tax marks. The Federal Ministry of Finance may allow exceptions. Blank fields of strip control characters may be shortened. (3) Manufacturers and importer must affix the tax marks at the place of the retail selling package to be opened in such a way as to ensure that the tobacco products are not damaged by any visible damage to the It is not possible to remove the tax mark or the package. You have to attach the control characters to the package in such a way that they cannot be undamaged. (4) The use of small sales packages with more than one opening point is for manufactured tobacco, which is used for sales in the tax area shall be inadmissible. Unofficial table of contents

Section 36 Tax declaration

The tax declaration pursuant to § 17 (3) of the Act shall be issued in accordance with the officially prescribed form.

Section 11
§ § 19 to 21 and 33 of the Act

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Section 37 Industrial imports

(1) The importer shall notify the commercial importation of tobacco products from third countries or third territories no later than three weeks before the initial importation into the competent main customs office (Article 5 (2)) in accordance with the officially prescribed form. The main customs office in Bielefeld is responsible for an importer who runs his company in a place outside the tax territory, or for a importer who lives outside the tax territory. Section 5 (3) shall apply to the list of varieties. (2) In the event of a change in the conditions presented and in the event of the change in the list of varieties submitted, § 8, for the Belegheft and the accounting of the imported tobacco products, § 10. The importer shall carry out an inventory of tobacco products at the request of the competent principal customs office; § 12 shall apply mutatis. Unofficial table of contents

§ 38 Registration

Tobacco products from third countries or third countries are to be notified in the cases of Article 21 (3) of the Act under the customs legislation with the characteristics essential to taxation and according to the tax rate. The declaration of tax shall be lodged in the customs declaration or in the form of a pre-written form.

Section 12
On § 22 of the Law

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Section 39 Transport for private purposes

If more than 800 cigarettes, 200 cigars, 400 cigarillos or one kilogram of smoking tobacco are transported to the tax territory for private purposes in accordance with section 22 of the law, it is presumed that the tobacco products are intended for commercial purposes in the Tax territory (§ 23 of the law).

Section 13
§ § 23 and 35 (1) (3) (a) of the Act

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Section 40 Transport of tobacco products of non-taxable transport by another Member State or through the tax territory

(1) Those who wish to transport tobacco products for commercial purposes to a recipient in the tax territory for commercial purposes by another Member State shall have the simplified accompanying document or a document containing the same information as the a simplified accompanying document shall be used. He has the notice in box 3 of the document

" Transit/Tobacco Products Tax-free transport "

(2) The consignor has the simplified accompanying document to be completed in three copies. The first copy shall be sent to the competent main customs office at the latest on the date of dispatch. The second and third production shall be carried by the carrier during transport. The carrier shall be responsible for carrying the tobacco products on the shortest possible route through the other Member State (transit Member State). Upon completion of the transport, the recipient shall take the second copy to his records. It shall confirm receipt of the tobacco products on the third copy and send it to the main customs office responsible for the consignor. (3) If an irregularity occurs during the transport operation in the territory of the Member State of transit, the Carrier shall immediately inform the competent tax authority of the Member State of transit and the main customs office responsible for the consignor. Article 14 (1) of the Act applies accordingly. (4) If tobacco products of tax-free circulation are to be transported regularly by another Member State, the main customs office responsible may, at the request of the consignor and in consultation with the the competent tax authority of the Member State of transit shall allow a simplified procedure without the simplified accompanying document. The main customs office shall prescribe the procedure and grant a permit under the right of revocation. A copy of this permit shall be sent to the competent tax authority of the Member State of transit. (5) In the case of tobacco products being transported by the tax territory in accordance with Article 23 (2) (1) of the Act, the carrier shall be responsible for the transport of tobacco products during the transport operation. a second and third copy of the simplified accompanying document. If an irregularity occurs during carriage in the tax area, the tax shall be established in accordance with Article 23 (1) of the Act. Section 15 (3) (1) of the Act applies accordingly. The tax declaration pursuant to section 23 (1) sentence 3 of the Act shall be issued in accordance with the officially prescribed form. Sentences 1 and 2 shall also apply if an irregularity has been established during transport in the tax territory, without having the place where it has been committed. Article 14 (1) of the Act shall apply. (6) If, during the transport referred to in paragraph 5, tobacco products have been completely destroyed or irretrievably lost as a result of unforeseeable events or force majeure, the carrier shall do so to the The main customs office shall be notified immediately and shall be proved by appropriate documentation.

Section 14
On § 24 of the Law

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§ 41 Beipack

Packs of cigars or cigarillos as well as packs of cigars and cigarillos may contain cigar tips of low value.

Section 15
On § 26 of the Law

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§ 42 Zutaxes

The trader may give the consumer or the consumer a low value when delivering cigars or cigarillos cigar tips.

Section 16
On § 28 of the Law

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Section 43 Tax declaration upon submission of retail selling price

The tax declaration pursuant to § 28 (1) sentence 4 of the Act shall be issued in accordance with officially prescribed form.

Section 17
On § 30 of the Law

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Section 44 Tax-free Deputates

(1) The workers are entitled to a deprivation of the workers, the

1.

are employed in a tax warehouse with the manufacture of tobacco products or their further treatment until dispatch,

2.

in rooms which are in spatial connection with or adjacent to the tax warehouse, carry out an activity related to the manufacture of the tobacco products or their further treatment, until dispatch,

3.

are entrusted with tasks which require temporary and regular, if not permanent, presence in the premises where tobacco products are manufactured or ready for dispatch, or the activities of which are carried out in order to secure the tax warehouses in which tobacco products are produced or the care of the persons employed in that tax warehouse, or

4.

for the administration of the holding, insofar as they are employed in premises belonging to the tax warehouse in which tobacco products are manufactured.

(2) For the purposes of this provision, a tax warehouse in which manufactured tobacco is produced, including the premises or other tax warehouses,

1.

where the management or a part of the management is located where raw tobacco is purchased from there;

2.

in which tobacco products are packed or cigars or cigarillos, or where no untaxed tobacco other than those intended for export is stored;

3.

in which tobacco products intended for further processing or processing are stored;

4.

in which tobacco products are to be stored for which a tax is to be applied for or a refund.

(3) The freedom of taxation is limited to the nature and quantity of the tobacco products which:

1.

in accordance with collective agreements or in a conventional manner as a deputiation; and

2.

shall be proportionate to the quantities of similar tobacco products produced or taxed by the tax warehouse owner.

(4) The tax warehousekeeper of tobacco products shall have packages of tobacco products which are delivered as a tax-free disposal by means of the words:

" Tax-free Deputat! Levy not allowed for payment! "

clearly to be identified. In addition, the name and registered office of the manufacturer must be given. (5) The tax declaration pursuant to § 30 (3) sentence 5 of the Act shall be issued in accordance with the officially prescribed form.

Section 18
On § 31 of the Law

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Section 45 Application for tax-free use

(1) The application for the tax-free use of tobacco products in accordance with § 31 (1) of the Act must be submitted to the competent main customs office (§ 5 (2)) before the date of commencement of use (Section 5 (2)) after the officially prescribed form. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

a plan of the holding in which the places of storage and use of the tobacco products are drawn up, together with the addresses,

3.

a declaration of operation on the exact purpose and the manner of use.

(2) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected by this. Unofficial table of contents

§ 46 Granting of permission

(1) The main customs office responsible shall give the user, in writing, subject to the right of revocation, permission to use the tobacco products in a tax-free way with the conditions required for the supervision of the tax. Permission may be granted for a limited period of time. (2) The permission is to be submitted to the tax warehouse owner or the registered consignor prior to the carriage of the tobacco products into the operation of the user pursuant to § 11 paragraph 1 point 2 of the law. (3) § 8 (1), for the erasures and the continued existence of the permission § 9, for the Belegheft and the accounts § 10 and for the inventories § 12 accordingly. Unofficial table of contents

Section 47 levy of tobacco products, misused use

(1) The competent main customs office may, upon request, authorise the user to make tobacco products in exceptional cases under the tax-free use of tax warehousekeepers or to other users. The user shall attach to the tobacco products at the time of the delivery of commercial documents, which shall be accompanied by the inscription

"Untaxed Tobacco"

are provided. § 11 shall apply for the complete destruction and irretrievable loss. § 51 shall apply accordingly. (2) The tax declaration pursuant to § 31 (3) sentence 4 of the Act shall be issued in accordance with the officially prescribed form.

Section 19
On § 32 of the Law

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Section 48 Decree-ing and reimbursement procedures

(1) In the cases referred to in § 32 (1) in conjunction with paragraph 2 of the Act and Section 32 (3) of the Act, the applicant has the right to issue and refund the tax paid by the use of tax marks and the liability of the tax liability in respect of the Main customs office Bielefeld to apply for an officially prescribed form. In so doing, the amount to be recovered or reimbursable shall be calculated (Decree-/refund application). In the case of the decree/refund application, the regulations for tax applications provided for in the tax regulations apply. (2) The enrolle/refund declaration referred to in paragraph 1 shall be submitted to the main customs office in whose district the tax marks shall be destroyed or invalidated; upon return of unpaid tax marks directly at the main customs office in Bielefeld. The main customs office in Bielefeld may, upon request, allow the information on the tax marks and their tax values to be made in electronically generated lists in two copies as annexes to the application. (3) In the cases Article 32 (1) of the Act, the applicant has in writing, in two copies, the order and the refund of the tax on manufactured tobacco which has not been paid or to be paid by means of the use of the tax mark. Main customs office (§ 5 (2)) to apply. (4) The adoption and reimbursement of the Use of tax marks paid tax and the tax sign debt shall only be granted if tax marks with a tax value of at least 10 euros are destroyed, invalidated or returned. The amount of the refund will be charged in the chronological order of the Federal Government's claims with a tax and tax liability debt which has not yet been paid. If the amount of the refund exceeds the tax and tax liability, the difference shall be credited to the subsequent settlement or paid out on request. (5) If tax marks are returned to the principal customs office in Bielefeld, the amount of the tax is paid. Tax marks or tax marks affixed before the tax is destroyed or invalidated under the supervision of the tax authorities, the refund, credit or payment, shall be permitted only if the applicant proves that he or she has The tax liability for these tax marks has already been paid. If proof is not provided, the tax sign debt is to be issued in chronological order in the opposite direction to its due date. Unofficial table of contents

Section 49 Decree-and reimbursement fees

(1) The fee in accordance with Section 32 (4) of the Act shall be for each full tax sign sheet or the corresponding number of identical tax marks and for each subset of a sheet:

1.

EUR 0.15 if not devalued tax marks are returned,

2.

0,30 Euro, if tax marks are destroyed or invalidated.

(2) The fee will not be charged if tax marks do not correspond to the order, have been supplied technically defective or have been damaged or destroyed in the event of official inspections.

Section 20
§ 33 of the Law

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§ 50 Exceptions to the obligation to declare

The registration obligation under Section 33 (2) of the Act exempts the trade in tobacco products. This does not apply to industrial imports (§ 37). Unofficial table of contents

§ 51 Ripping, Destroying, Denial, Invalidation

(1) The tax warehousekeeper shall have at least one week in advance the tearing of cigars, cigarillos and cigarettes in the tax warehouse and the destruction and denial of tobacco products to the competent main customs office, indicating the date of time, To log in to the place and quantity. The main customs office may, subject to retention of revocation, allow shorter registration deadlines, the application of the quantity as well as the respective application of the tearing, diversion and denying of tobacco products, if in each case tax concerns are not (2) The tax warehouse owner, the person in accordance with the second sentence of Article 17 (2) of the Act and the importer shall have the destruction or invalidation of tax marks one week in advance in the application in accordance with § 48 (1) sentence 1 below Declare the date and place of the place in writing to the main customs office responsible. The main customs office responsible may allow shorter registration deadlines with the right of revocation.

Section 21
Section 212 (1) (8) of the Tax Code

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Section 52 Sample sampling in the context of tax supervision

The officers responsible for the supervision of the tax can take samples free of charge for examination purposes from:

1.

goods which are subject to or may be subject to the tobacco tax,

2.

raw materials and raw materials, as well as semi-finished and finished products used for or in the manufacture of such products, and

3.

the closure of the goods referred to in point 1.

A withdrawal confirmation shall be issued upon request. At the request of the competent main customs office, permission holders have to provide samples free of charge for investigation purposes.

Section 22
On § 156 (1) of the Tax Code

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Section 53 Small-amount scheme

A registered or fixed tax or tax liability debt shall be fixed, amended or corrected by the competent main customs office only if the deviation is at least 10 euros.

Section 23
Article 35 (1) (4) of the Law

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§ 54 Electronic data transfer in the taxation procedure, General

(1) Data required for the taxation procedure may be transmitted by remote data transmission (electronic data transmission), as soon as the organisational and technical requirements for the customs administration are available. The electronic data transfer may be entrusted to third parties. (2) The Federal Ministry of Finance shall determine the details of the electronic data transmission in accordance with the first sentence of paragraph 1 by means of a procedural instruction issued by the Federal Ministry of Finance (www.zoll.de) In the case of electronic data transmission, the respective state of the art should be used in accordance with the relevant state of the art procedures, which are to ensure authenticity, confidentiality and Ensure integrity of the data. In the case of the use of generally accessible networks, encryption methods are to be used. (4) The obligations of the program manufacturers in accordance with § § 56 and 57 are exclusively of a public-law nature. Unofficial table of contents

§ 55 Interfaces

In the case of electronic data transmission, the interfaces designated for this purpose by the Federal Ministry of Finance are to be operated properly. The interfaces required for the transmission are made available via the Internet. Unofficial table of contents

§ 56 Requirements for the programmes

Programmes intended for the processing of data necessary for the taxation procedure shall, within the scope of the programme specified in the description of the programme, be the correct and complete processing of the data required for the management procedure. (2) The scope of the programme, as well as case designs in which the correct and complete collection, processing and transmission are exceptionally not possible (exclusion cases), shall be provided in the The program description should be pointed out at the highlighted location. Unofficial table of contents

Section 57 Examination of programmes

(1) Programmes intended for the processing of the data necessary for the taxation procedure shall be examined by the manufacturer before the first use and after each change, in order to verify that they meet the requirements of § 56 (1). In this case, a protocol is to be drawn up for the last run of the test and a program listing to be stored for five years. The retention period in accordance with the second sentence shall begin at the end of the calendar year of the first use for data transmission. Electronic, magnetic and optical storage methods, which make it possible to restore the program version in paper form at any time, are equal to the programme listing. (2) The Federal Ministry of Finance The office (examination office) has the power to verify the programmes and documentation intended for the collection, processing or electronic transmission of the data. § 200 of the Tax Code applies accordingly. (3) The manufacturer or distributor of a defective program shall be required immediately for the repair or detachment of the program. To the extent that an immediate repair or detachment does not take place, the examination office is entitled to technically exclude the programs of the manufacturer from the electronic transmission according to § 54. The examining body is not obliged to examine the programmes. (4) If programmes are provided for under paragraph 1 for general distribution, the manufacturer must make available to the Examination Office, on request, samples for the purpose of the examination free of charge. Unofficial table of contents

§ 58 Liability

(1) The manufacturer of programs intended for the processing of the data required for the control procedure shall be liable in so far as the data as a result of an intentional or grossly negligent breach of a duty according to § § 56 and 57 are processed inaccurately or incompletely, thereby shortening taxes or gaining undue tax advantages, for the shortened tax or wrongfully received tax advantages. (2) Those who have to make the programs referred to in paragraph 1 Data transfer on behalf of the contract (§ 54, paragraph 1, sentence 2) shall be held liable, insofar as it is based on Incorrect or incomplete transmission of taxes is intentionally or grossly negligently shortened or unjustly tax advantages are obtained. Unofficial table of contents

§ 59 Authentication, data transfer on behalf of

(1) In the case of electronic data transmission, a qualified electronic signature is in principle necessary. A qualified electronic signature shall not be required if another secure procedure is used which authenticates the data transmitter (sender of the data) and the requirements specified in § 54 (3) to the Guarantee of the authenticity and integrity of the data in the same manner. (2) In the case of transmission on behalf of the contract (§ 54 (1) sentence 2), the third party shall immediately verify the data to the client in a readily verifiable form for the purpose of checking the data. To be made available. The client shall immediately check the data.

Section 24
On Section 381 (1) of the Tax Code

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§ 60 Administrative Offences

(1) The administrative offence is in the meaning of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly

1.

Contrary to § 8 (1) sentence 1 or 3, in connection with § 13 (7), § 14 (6), § 37 (2) sentence 1 or § 46 (3), an advertisement is not reimbursed in the prescribed manner or not in due time, not in the correct manner or in a timely manner,

2.

contrary to § 8 (2) sentence 1, in connection with § 13 (7), § 14 (6) or § 37 (2) sentence 1, an indication is not reimbursed, not correct, in the prescribed manner or not in due time,

3.

contrary to § 8 (3) sentence 1 or 2, in connection with § 13 (7), § 14 (6) or § 37 (2) sentence 1, an indication is not reimbursed, not correct, in the prescribed manner or not in due time,

4.

Contrary to § 9 (6), even in connection with § 13 (7), § 14 (6) or § 46 (3), or § 37 (1) sentence 1, an advertisement is not reimbursed in the prescribed manner or not in due time, not in the correct manner,

5.

, contrary to § 11 sentence 1, § 30 (1) or (2) or § 40 (6), an advertisement is not reimbursed, not correct or not reimbursed in good time,

6.

Contrary to § 12 (1) sentence 3, even in conjunction with § 32 (8), § 37 (2) sentence 2 or § 46 (3), an advertisement shall not be reimbursed or reimbursed in due time,

7.

contrary to the first sentence of Article 25 (4), including in conjunction with Article 27 (4), an indication shall not be refunded or not reimbursed in due time;

8.

contrary to § 12 (1) sentence 1 or 3 sentence 2, in connection with § 32 (8), § 37 (2) sentence 2 or § 46 (3), § 51 (1) sentence 1 and paragraph 2 sentence 1, a notification not, not correct, not complete, not in the in a prescribed manner or not in good time,

9.

contrary to § 10 (1) sentence 1 or 2 sentence 1 or paragraph 3 sentence 1, in connection with § 32 (8), § 37 (2) sentence 1 or § 46 (3), § 13 (6) sentence 1 or 4, § 14 (5) sentence 1 or 3 a Belegheft, a book or a Record not, not correct, not in the prescribed manner or not in time,

10.

contrary to § 22 (1) sentence 1, § 25 (3) sentence 3 or paragraph 5 sentence 1, § 26 (3) sentence 1, § 27 (2) sentence 3 or paragraph 3 sentence 1, § 28 (3) sentence 1, § 40 paragraph 2 sentence 2, a transmission not, not correct, not in the prescribed Wise or not in good time,

11.

Contrary to § 17 (3), § 18 sentence 1, § 24 (2) sentence 3, § 40 (2) sentence 3 or paragraph 5 sentence 1, a document, a certificate or a copy of a document shall not be carried out,

12.

contrary to § 17 (4) sentence 1, also in conjunction with Section 25 (4) sentence 3, § 22 (4), § 24 (6) sentence 1, the tobacco products are not, not completely or not in time, presented,

13.

Contrary to Article 24 (1) sentence 1, an accompanying document is not used,

14.

contrary to § 5 (3) sentence 1, also in conjunction with § 8 paragraph 2 sentence 2, § 13 paragraph 2 sentence 3 or paragraph 8 sentence 2, § 14 paragraph 1 sentence 3 or § 37 paragraph 1 sentence 3, § 15 paragraph 1 sentence 1, § 24 paragraph 2 sentence 1, § 25 paragraph 3 sentence 1, § 26 paragraph 2 sentence 1, § The first sentence of 27 (2), the first sentence of Article 28 (2), the first sentence of Article 40 (2), a list of varieties, a certificate or a document shall not be made in the correct manner or not in the prescribed manner;

15.

contrary to § 5 (3) sentence 2 or 3, also in connection with § 8 paragraph 2 sentence 2, § 13 paragraph 2 sentence 3 or paragraph 8 sentence 2, § 14 paragraph 1 sentence 3 or § 37 paragraph 1 sentence 3, § 15 paragraph 1 sentence 1, § 24 paragraph 3 sentence 1 or paragraph 4 sentence 2, § 25 The second sentence of paragraph 4, including in conjunction with Article 27 (4), or the first sentence of Article 28 (1), a list of varieties, a certificate, a document or a copy thereof shall not be presented in good time or not in good time,

16.

, contrary to the provisions of the third sentence of Article 24 (3) or the fourth sentence of paragraph 4, a return note or a collective declaration shall not be returned in due time or in a timely manner

17.

contrary to § 25 (2) sentence 1, even in conjunction with Section 27 (4), § 26 (2) sentence 3, § 27 (2) sentence 4, § 40 (3) sentence 1, no information is provided, not correct, not in time or not in the prescribed manner, or

18.

, contrary to Article 25 (7), sentence 1 or 2, Article 27 (2), sentence 5, an entry or endorsement shall not be made, not correct, or not made in good time,

19.

contrary to the first sentence of Article 12 (1), even in conjunction with Section 32 (8), Article 37 (2) sentence 2 or § 46 (3), an inventory is not carried out or is not carried out correctly,

20.

in the case of the first sentence of Article 34 (1) or the first sentence of paragraph 2 or the second sentence of paragraph 2, a tax symbol

21.

, contrary to the first sentence of Article 35 (1), a tax symbol shall not be devalued, not properly or not in the prescribed manner,

22.

, contrary to Article 35 (3), sentence 1 or 2, a tax symbol shall not be affixed or affixed in the prescribed manner, or

23.

Contrary to Article 35 (4), a small sales package is used.

(2) In the sense of Section 381 (1) (2) of the Tax Code, who intentionally or recklessly is acting in a manner that is contrary to the law

1.

, contrary to § 24 (5), second sentence, a delivery note or invoice shall not be marked correctly or not in the prescribed form;

2.

Contrary to Article 44 (4), sentence 1 or 2, a deputable does not or does not indicate in the prescribed manner, or does not indicate the name and seat of the manufacturer,

3.

, contrary to Article 40 (1) sentence 2, does not apply, not correct or not, in the prescribed manner, or

4.

Contrary to Article 47 (1), second sentence, a commercial document is not attached, not correct or not, in the prescribed manner.

Section 25
Final provisions

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Section 61 Transitional arrangements

For promotions

1.

of tobacco products under suspension of excise duty, which have been started before 1 January 2011,

2.

tobacco products under tax suspension in the tax area, which have been started before 1 January 2012,

3.

tobacco products which are exported directly from the tax area to third countries or third areas under suspension of excise duty and whose transport has been started before 1 January 2012,

, this Regulation shall continue to apply in the version in force until 31 March 2010, unless the transport has been started with an electronic administrative document. As from 1 January 2011, Article 793c of the Customs Code implementing Regulation shall continue to apply for export formalities in the cases set out in point 3 of the first sentence of sentence 1, in the version in force until 31 December 2010.