Excise duty law

Original Language Title: Wet op de accijns

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Act of 31 October 1991, simplifying and standardizing the legislation on excise duties

We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we have taken the view that it is desirable to modernise, simplify and, in some respects, be technically revised, and that it is also desirable to include the tax on excise duty in a single tax law. and to standardize the system in such a way as to put an end to the wide variety of legislation which is typical of the current legislation on excise duty;

In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:

Chapter I. Introducing provisions

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Section 1. Chargeable event

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Article 1

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  • 1 Under the name of excise duty, a tax shall be levied on:

    • a. Beer;

    • b. wine;

    • c. intermediated products;

    • d. other alcoholic products;

    • Mineral oils; and

    • f. tobacco products.

  • 2 The excise duty shall be payable in respect of the removal from storage of the goods referred to in paragraph 1.


Article 1a

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  • 1 The following shall be understood in this Act and the provisions which are based thereon:

    • a. Excise duty: a good as intended in Article 1 ;

    • b. Place of excise duty: the place in the Netherlands, where excise goods may be produced under suspension of excise duty under the provisions of this Law, may be processed, available, received and may be dispatched;

    • c. Excise duty suspension arrangement: tax regime applicable to the production, processing, possession and transfer of excise goods which are not placed under a customs debt obligation under suspension of excise duty;

    • ed. Tax warehouse: any place on the territory of the Union outside the Netherlands, where excise goods may be produced under suspension of excise duty on the basis of the legislation of the Member State where the place is situated may be processed, provided may be received and may be dispatched;

    • e. [ Red: expiring;]

    • f. third country: any State or territory to which the Treaty on the Functioning of the European Union does not apply;

    • g. third country areas: the areas referred to in Article 5, second and third paragraph, of Council Directive 2008 /118/EC of 16 December 2008 on general arrangements for excise duty and repealing Directive 92 /12/EEC (PbEU 2009, L 9);

    • h. Customs debt relief scheme: any special procedure for customs supervision of non-Union goods introduced into the customs territory of the Union, as laid down in the Union Customs Code, temporary storage and the special arrangements for external transit, customs warehousing, inward processing and temporary importation, as referred to in Article 210 of the Union Customs Code;

    • i. electronic administrative document: a document to be drawn up pursuant to the provisions of this Act, or under the legislation of another Member State, for the purpose of transferring excise goods under a duty suspension arrangement;

    • j. Union and territory of the Union: the whole of the territories of the Member States within the meaning of subparagraph (o);

    • k. registered consignor: a natural or legal person who has been authorised, under the provisions of this Law, by a permit issued pursuant to this Law or under the legislation of another Member State, only to be covered by the inspector send the competent authorities of another Member State, under excise duty suspension arrangements, to the competent authorities of another Member State when they are subject to a duty suspension arrangement in accordance with Article 201 of the Customs Code of the European Union Union shall be released for free circulation;

    • l. Registered consignee: a natural or legal person authorised under this Law or a licence issued under the legislation of another Member State to receive the goods subject to excise duty at the time of the business of the business of the business of the undertaking is transferred from another Member State under a duty suspension arrangement;

    • m. CN code: the code provided for in Regulation (EEC) No 148/ 2. Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (PbEG 1987, L 256), as amended on 19 October 1992, if mineral oils are concerned, on 1 January 2002;

    • n. importation of excise goods: the introduction into the Netherlands of excise goods which, on their entry into the Netherlands, are not placed under a customs suspensive procedure, and the release of excise goods placed under a customs debt settlement in the Netherlands;

    • o. Member State and territory of a Member State: the territory of each Member State of the Union to which the Treaty on European Union and the Treaty on the Functioning of the European Union, in accordance with Article 52 of the Treaty on European Union and Articles 349 and 355 of the Treaty on the Functioning of the European Union, with the exception of third-country territories;

    • P. Motor vehicle: A vehicle designed to be propelled by a mechanical force, on or to the vehicle, in order to be propelled by rail rods other than railway bars;

    • q. entrepreneur: an entrepreneur in the sense of Law on turnover tax, 1968 ;

    • r. place of import: the place where the goods are located when they are released for free circulation in accordance with Article 201 of the Union Customs Code;

    • s. place of direct delivery: a place designated as a place under a duty suspension arrangement by the holder of an excise duty or by the registered consignee on the basis of a permit issued under this Act by the holder of excise duty or by the registered consignee may be transferred;

    • t. place where the excise goods leave the territory of the Union: the customs office of exit referred to in Article 329 (1) of the Union Customs Code Implementing Regulation or of the office where the customs formalities applicable to the exit of excise goods from the Union are fulfilled to an area referred to in Article 5, second paragraph, of Council Directive 2008 /118/EC of 16 December 2008 laying down a general system of excise duty and repealing Directive 92 /12/EEC (PbEU 2009, L 9);

    • u. Renewable energy Directive: Directive 2009 /28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directive 2001 /77/EC and Directive 2003 /30/EC (PbEU 2009, L 140);

    • v. [ Red: Expiring;]

    • w. manufacture of an excise duty: any action involving, or creating or modifying, the composition of a excise right;

    • x. Road: any road open or open to public traffic or any other traffic, such bridges and scuba divers, along the road or path, as well as the path and path or side of the road.

  • 2 By ministerial arrangement, the CN codes mentioned in this Law and the provisions based thereon may be adjusted if the corresponding CN codes as set out in Council Directive 2003 /96/EC of 27 October 2003 restructuring the Community rules on the taxation of energy products and electricity (PbEU 2003, L 283), in accordance with Article 2, fifth paragraph, of that Directive have been adjusted. In that case, in the case of a ministerial arrangement, the latter date may also be replaced by the date of the version of the Regulation on the modification of the CN codes referred to in that paragraph, in the first paragraph of that paragraph. Location.

  • 3 In the case of a general measure of management, provision may be made for the addition of mineral oils to a ministerial arrangement, including conditions to be laid down, to be used for the purpose of reconnaissance.

  • 4 In the case of products of excise duty, the following shall be regarded as:

    • (a) the addition of reconnaissance means, as referred to in the third paragraph to mineral oils;

    • (b) the separation of reconnaissance funds as referred to in paragraph 3, or of elements of such reconnaissance, from mineral oils to which those reconnaissance agents have been added, including the elimination or change in the functioning of the product; such reconnaissance funds.


Article 2

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  • 1 For the purposes of this Act and in the arrangements based thereon, the following definitions shall apply:

    • (a) the removal of excise goods from excise goods, including the irregularly removal, from an excise duty suspension arrangement;

    • b. the existence of a excise duty outside a duty suspension arrangement where no excise duty has been levied in accordance with the applicable provisions of Union law and national law;

    • c. production, including irregular production, of excise goods outside a duty suspension arrangement;

    • d. imports, including irregular imports, of excise goods which are not placed immediately on importation under a duty suspension arrangement.

  • 2 As a result of consumption, it is considered that the consumption, other than as a raw material, of a excise duty is within a place which is designated as excise duty for that type of excise duty.

  • 3 As a result of consumption, it is considered that consumption, other than as a raw material, in the Netherlands is subject to a duty of excise duty which is subject to a customs suspensive procedure.

  • 4 As a result of consumption, it shall be considered as having, in contravention of legal provisions, the use or use of mineral oils to be used for the purpose of reconnaissance. Article 1a, third paragraph , have been added.

  • 5 The total destruction or irreparable loss of excise goods placed under a duty suspension arrangement by a cause linked to the nature of the goods, or by unforeseeable circumstances or force majeure, or the following shall not be regarded as a result of consumption as a result of instructions given by the inspector or by the competent authorities of another Member State. For the purposes of this provision, goods shall be considered as totally destroyed or irreparably lost when they have become unusable as excise goods.

  • 6 The overall destruction or irretrievable loss of the excise goods in question shall be demonstrated to the satisfaction of the inspector or, if applicable, to the competent authorities of the Member State in which the overall destruction or destruction of the goods concerned is destroyed. irreparable loss or, if the loss is not determined where the loss occurred, of the Member State where the loss was detected.

  • 7 The fifth and sixth paragraphs shall apply mutatis mutandis with regard to excise goods which have been placed under a customs suspensive procedure.

  • 8 As a result of consumption, it is not considered that, subject to the conditions and restrictions to be applied to the general measure of administration, mineral oils used as fuel for the manufacture of mineral oils in a Place of excise duty.

  • 10 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 2a

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  • 1 When a result of consumption is not deemed to be a result of an excise duty, subject to the conditions to be laid down in the case of a general measure of administration, the following conditions shall be:

    • a. Other excise-goods place designated for that type of excise duty as such;

    • b. A tax warehouse;

    • c. A registered consignee established in another Member State;

    • (d) a place where the excise goods leave the territory of the Union;

    • e. a consignee established in another Member State, as referred to in Article 69 .

  • 2 When a result of consumption is not deemed to be a result of a tax warehouse or a registered office established in another Member State, it shall not be considered to be subject to the conditions to be laid down in the case of a general measure on the part of the administration. Sender to:

    • (a) a place of excise duty which is designated as such for that type of excise duty;

    • b. A registered consignee established in the Netherlands;

    • c. an addressee established in the Netherlands as referred to in Article 69 .

  • 3 As a result of consumption, it shall not be considered, subject to the conditions to be laid down by the general measure of management, by a registered consignor established in the Netherlands from a excise duty from the place of importation to:

    • (a) a place of excise duty which is designated as such for that type of excise duty;

    • b. A tax warehouse;

    • c. A registered consignee established in another Member State;

    • (d) a place where the excise goods leave the territory of the Union;

    • e. a consignee established in another Member State, as referred to in Article 69 .

  • 4 The conditions referred to in the first to third paragraphs shall apply to formalities to be complied with in the movement of excise goods.

  • 5 In the cases referred to in paragraphs (a), (a) and (b) and (b) and (3) (a), subparagraph (a), under conditions and restrictions to be laid down in the context of a general measure, the goods subject to excise duty may be subject to a condition that excise duty suspension arrangements shall be transferred to a place of direct delivery in the Netherlands.

  • 6 By ministerial arrangement, subject to conditions to be laid down, mineral oils for which they are subject to Article 27 no tariff is specified, exemption shall be granted from the formalities referred to in paragraph 4.

  • 7 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 2b

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  • 1 The movement of excise goods under a duty suspension arrangement shall commence in the Article 2a (1) and (2) Where, in the cases referred to in Article 2a (3) of the Customs Code, the goods subject to excise duty leave the tax warehouse of dispatch and, in the cases referred to in Article 2a (3) of the Customs Code, The Union shall be released for free circulation.


Article 2c

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  • 1 If during a movement of excise goods under a duty suspension arrangement in the Netherlands, an irregularity has occurred which resulted in the release for consumption of those goods as referred to in the Article 2, first paragraph, part a , the result for consumption is taking place in the Netherlands.

  • 2 Where it is found in the Netherlands that during a movement of excise goods referred to in the first paragraph, an irregularity has occurred which resulted in the release for consumption of those goods as referred to in the first paragraph of Article 2, first paragraph, part a , and it is not possible to identify where the irregularity occurred, it shall be deemed to have occurred in the Netherlands at the time when the irregularity was found.

  • 3 If the excise goods transferred from the Netherlands under a duty suspension arrangement have not arrived at the place of destination and no irregularity has been detected during the shipment which resulted in the removal of the goods from the date of release for consumption of goods the excise goods referred to in the Article 2, first paragraph, part a , the irregularity is deemed to have occurred in the Netherlands at the time of the commencement of the shipment, unless within four months of the start of the shipment as referred to in Article 4 (2), Article 2b, first paragraph , to the satisfaction of the inspector, it shall be demonstrated that the shipment has ended in accordance with Article 2b, second paragraph, or where the irregularity occurred.

  • 4 If the person who is the in Article 56 has not been aware, or may not have been aware of the fact that the goods have not arrived at the destination, shall be informed of a period of one month from the date of the provision of the said goods. information by the inspector, awarded to the end of the shipment in accordance with Article 2b, second paragraph , indicate whether the place where the irregularity occurred was present.

  • 5 Where, in the situations referred to in paragraphs 2 and 3, within three years from the date on which the transfer is Article 2b, first paragraph , has been caught, it is found that the irregularity has actually taken place in another Member State, is the excise duty payable in that Member State.

  • 6 If the excise duty has become chargeable in another Member State on the basis that the irregularity was deemed to have taken place in that Member State and within a period of three years from the date on which the transfer was Article 2b, first paragraph , has been caught, it is found that the irregularity has actually taken place in the Netherlands, the first member of the application is applicable.

  • For the purposes of applying this Article, 'irregularity' means any other than the Article 2, fifth paragraph , referred to during a movement of excise goods under a duty suspension arrangement and as a result of which a movement or part of a movement of excise goods is not in accordance with Article 2b, second paragraph -It ended.

  • 8 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 2d

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  • 1 Excise goods which are obtained by private individuals for their own needs and transported by themselves from another Member State to the Netherlands do not become subject to excise duty.

  • 2 Where the quantity of excise goods exceeds a quantity fixed by ministerial order, the goods shall be deemed to be held otherwise than for own needs unless evidence to the contrary is established.

  • 3 As a result of consumption, the goods subject to excise duty available for their own needs by the private person referred to in paragraph 1 shall be considered to have been transported from another Member State to the Netherlands.

  • 4 The results of the release for consumption include the acquisition by individuals of mineral oils which have already been released for consumption in another Member State, if these products are transported by an atypical manner by individuals or by their account.

  • For the purposes of the fourth paragraph, 'atypical transport' means the transport of fuel other than in the tank of vehicles or in an appropriate reserve view, and the transport of liquid heating products other than in tank vehicles which are not in the tank of vehicles. used for the account of holdings.


Article 2e

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  • 1 Without prejudice Article 2f the result of which is to be released for consumption shall be deemed to have been made available for commercial purposes in the Netherlands, to be delivered or used there, of excise goods already released for consumption in another Member State.

  • 2 For the purposes of this Article, 'commercial purposes' means the holding of products subject to excise duty by persons other than private persons or having the holding by a private person other than self-sufficient of excise goods carried by him as referred to in Article 2d, second paragraph .

  • 3 The first paragraph shall not apply during the movement of the excise goods referred to in paragraph 1 from another Member State to the Netherlands, where such transfer is made in accordance with general management measures. conditions.

  • 4 In order to ensure the levy, the general measure of management shall lay down rules on the obligations to which the person holding the excise goods for commercial purposes must comply.

  • 5 Excise goods kept on board a ship or an aeroplane that connects between another Member State and the Netherlands but are not available for sale when this ship or aircraft is on board. territory of the Netherlands, it is not considered to be held for commercial purposes in the Netherlands.

  • 6 By way of derogation from paragraph 1, the use of mineral oils which have been released for consumption in another Member State shall not be considered as a result of consumption, in the standard tanks of commercial motor vehicles and which are intended to be used as fuel for these vehicles or in the normal containers of special containers and intended for operation during the transport of specific equipment which is part of the equipment of such containers.

  • 7 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 2f

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  • 1 In the case of a result of consumption, purchase by a person established in the Netherlands, other than a holder of an excise duty, a registered consignee or a self-employed person, from in another Member State, is not excise goods which have already been released for consumption, which are dispatched or transported directly or indirectly to the Netherlands by the seller established in another Member State, or, for the latter's account, to the Netherlands.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 2g [ Expired by 01-04-2010]

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Article 2h [ Expired by 01-04-2010]

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Article 3

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  • 1 If in the situations referred to in the Articles 2e and 2f In the case of excise goods during transport in the Netherlands or in a Member State other than the Member State in which the excise goods have been released for consumption, total destruction or irretrievable loss due to the nature of the goods concerned. the competent authorities of the other Member State are not to be used as a result of a result of a failure to supply goods, either by reason of circumstances or in cases of force majeure, or by instructions of the inspector or, where applicable, the competent authorities of the other Member State, Referred to in Articles 2e and 2f.

  • 2 For the purposes of this Article, goods shall be considered as totally destroyed or irreparably lost if they have become unserviceable as excise goods.

  • 3 The total destruction or irreparable loss of the excise goods referred to in paragraph 1 shall be demonstrated to the satisfaction of the inspector or, where appropriate, to the competent authorities of the Member State in which the overall the destruction or loss of irreparable loss or, if it is not determined where the loss occurred, of the Member State in which the loss was recorded.

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 4

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  • 1 If during a shipment of excise goods in accordance with Article 2e or 2f In the Netherlands, an irregularity has been committed, the first paragraph of Article 2f, first paragraph, shall apply.

  • 2 If during a shipment of excise goods in accordance with Article 2e or 2f , in the Netherlands, an irregularity has been found, and it cannot be determined where the irregularity occurred, it is considered to have taken place in the Netherlands.

  • 3 Where, in the situation referred to in the second paragraph, it is established within a period of three years from the date on which the excise goods were obtained that the irregularity has actually taken place in another Member State, the excise duty shall be in that Member State.

  • 4 If the excise duty has become chargeable in another Member State on the basis that the irregularity was deemed to have taken place in that Member State and within a period of three years from the date on which the excise goods were the irregularity has been established that the irregularity has actually taken place in the Netherlands, the first paragraph shall apply.

  • For the purposes of this Article, irregularity means a non- Article 3 of the situation arising during a movement of excise goods as referred to in the first paragraph, and as a result of which a movement or part of a movement of excise goods has not ended in a regular manner.

  • 6 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Section 2. General prohibitions

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Article 5

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  • 1 It is not allowed:

    • a. To manufacture a excisable product outside a duty place of excise duty designated for that type of excise duty as such;

    • b. to have a tax on excise duty which is not included in the levy in accordance with the provisions of this Act.

  • 3 Under conditions and restrictions to be laid down in the general measure of management, the prohibitions referred to in paragraph 1 shall be waived for:

    • (a) the manufacture of products subject to excise duty from other excise goods, where the excise duty constituting the former excise goods is not higher than the amount of excise duty constituting the excise goods from which they were produced;

    • (b) the manufacture of excise goods subject to an exemption from excise duty at the foot of the Article 65 ;

    • (c) the home-manufacture of beer and wine by private individuals, in so far as such goods are used for their own use;

    • (d) the manufacture and holding of mineral oils other than those referred to in the fourth paragraph, provided that the mineral oils do not, on the basis of Article 28 assimilated to mineral oils for which Article 27 a rate has been fixed.

  • 4 The mineral oils referred to in paragraph 3 (d) shall be those falling within the CN codes:

    • a. 1507 to 1518, if they are intended to be used as power fuel or heating fuel;

    • b. 2707 10, 2707 20, 2707 30 and 2707 50;

    • c. 2710 11 to 2710 19 69; codes 2710 11 21, 2710 11 25 and 2710 19 29, if they are transported in bulk;

    • 2711, with the exception of products falling within CN codes 2711 11, 2711 21 and 2711 29;

    • e. 2901 10;

    • f. 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44;

    • g. 2905 11 00, not produced along synthetic road, which are intended for use as power fuel or heating fuel;

    • h. 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00;

    • i. 3824 90 99, if it is intended to be used as a motor fuel or as a heating fuel.

Chapter II. Definitions of excise goods and rates

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Section 1. Beer

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Article 6

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The term 'beer' means:

  • a. any product falling within CN code 2203; and

  • b. any product falling within CN code 2206 which is a mixture of beer as referred to in A and contain non-alcoholic beverages;

provided that these products have an alcoholic strength of more than 0,5% vol.


Article 7

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  • 1 The excise duty is per hectolitre for beer with an extract content expressed as a percentage of Plato, of:

    • a. Less than 7 € 8,83;

    • b. 7 to 11 € 28,49;

    • c. 11 to 15 € 37,96;

    • d. 15 and more € 47,48.

  • 2 With respect to beer as intended Article 6 (b) , with an alcoholic strength of not more than 1,2% vol., the rate of the first paragraph, part A , applied.

  • 3 Notwithstanding paragraph 1, the duty rate for beer produced in a place of excise duty not exceeding 200 000 hectolitres of beer in the preceding calendar year is 92 ,5/100 part of the components b, c and d. amounts specified.

  • 4 The third paragraph shall apply only in respect of a place of excise duty which:

    • (a) is legally and economically independent of any other excise duty place where beer is produced;

    • b. use of installations physically separate from those of another excise duty place where beer is manufactured; and

    • c. Do not manufacture beer under licence, unless the beer produced under licence is only a small part of total production, except that the third paragraph does not apply to the licensed beer. Beer.

  • For the purposes of applying the third and fourth paragraphs, a grouping of two or more excise goods places where, together, not more than 200 000 hectolitres of beer has been produced jointly in the preceding calendar year shall be regarded as one of the following: Place of excise duty.

  • 6 The expression 'extract content' means the content of the non-volatile substances dissolved in the stock, plus the content of the substances added to the beer after fermentation.

  • 7 By ministerial arrangements, rules shall be laid down regarding the application of the third and fourth members.

  • 8 By ministerial arrangement, rules are laid down concerning the determination of the extract content.

  • For the purposes of applying the first and second paragraphs, the volume of beer in concentrated form shall be traced back to the volume of beer ready for use, in accordance with rules to be laid down by ministerial arrangement.

  • 10 This article shall apply mutatis mutandis to beer coming from a brewery outside the Netherlands.


Section 2. Wine

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Article 8

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Wine is distinguished in non-sparkling wine and sparkling wine.


Article 8a

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  • 1 In the case of sparkling wine, all products falling within CN codes 2204 and 2205, with the exception of sparkling wine, shall be regarded as having been wine. Article 9, first paragraph , with:

    • a. An alcoholic strength of more than 1,2% vol. but not more than 15% vol., provided that the alcohol in the final product has been wholly obtained by fermentation; or

    • b. An alcoholic strength of more than 15% vol. but not more than 18% vol, provided that they are produced without any enrichment and the alcohol is wholly obtained in the final product by fermentation.

  • 2 In the case of sparkling wines, all products falling within CN codes 2204 and 2205 which are not covered by the first paragraph and products falling within CN code 2206, which are Article 6 not as beer and as a result Article 9, second paragraph , not to be regarded as sparkling wine, with:

    • a. An alcoholic strength of more than 1,2% vol. but not more than 10 %vol; or

    • b. An alcoholic strength of more than 10% vol. but not more than 15% vol., provided that the alcohol in the product is wholly obtained by fermentation.


Article 9

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  • 1 Sparkling wine means all products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205, which are:

    • a. Are packed in bottles with a mushroom-shaped stopper that have been secured by wires or tapes or otherwise, or have an excess pressure of 3 bar or more that has been caused by carbon dioxide in solution; and

    • b. having an alcoholic strength of more than 1,2% vol but not more than 15% vol. in so far as the alcohol in the final product has been wholly obtained by fermentation.

  • 2 Sparkling wine shall be understood as all products falling within CN code 2206 00 91, and products not covered by the first paragraph, falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205, which are:

    • a. Are packed in bottles with a mushroom-shaped stopper that have been secured by wires or tapes or otherwise, or have an excess pressure of 3 bar or more that has been caused by carbon dioxide in solution; and

    • b. having an alcoholic strength of more than 1,2% vol but not more than 13% vol or having an alcoholic strength of more than 13% vol but not more than 15% vol. in so far as the alcohol in the final product has been wholly obtained by fermentation.


Article 10

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  • 1 The excise duty is per hectolitre for sparkling wine with an alcoholic strength of:

    • a. Not more than 8,5% vol € 44,18;

    • b. More than 8,5% vol, but not more than 15% vol € 88,36;

    • c. More than 15% vol € 129.81.

  • 2 The excise duty is per hectolitre for sparkling wine with an alcoholic strength of:

    • a. Not more than 8,5% vol € 48,25;

    • b. More than 8,5% vol € 254,41.


Article 11 [ Expaed by 01-01-1993]

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Section 2a. Intermediate products

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Article 11a

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Intermediate products are distinguished in non-sparkling intermediate products and still intermediate products.


Article 11b

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"Non-sparkling intermediate products" means products falling within CN codes 2204, 2205 and 2206 which are not to be regarded as beer or wine with an alcoholic strength of more than 1,2% vol but not more than 22% vol., which are Article 11 C does not qualify as sparkling intermediate products.


Article 11c

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Sparkling intermediate products means all products falling within CN codes 2204, 2205 and 2206 which are not to be regarded as beer or wine with an alcoholic strength of more than 1,2% vol but not more than 22% vol, packed in bottles with a weight of less than 2% of the weight of the product. 'mushroom' stoppers held in place by wires or tapes or otherwise, or have a pressure of 3 bars or more which have been caused by carbon dioxide in solution.


Article 11d

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  • 1 The excise duty per hectolitre shall be for non-sparkling intermediate products with an alcoholic strength of:

    • a. Not more than 15% vol € 105,98;

    • b. More than 15% vol € 149,29.

  • 2 The excise duty per hectolitre for the intermediate products of the intermediate products is € 254,41.


Section 3. Other alcoholic products

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Article 12

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  • 1 For other alcoholic products, the following definitions shall apply:

    • (a) all products falling within CN codes 2207 and 2208 with an alcoholic strength of more than 1,2% vol., even if these products are components of a product falling within the scope of a CN code originating in another chapter of the combined nomenclature;

    • (b) products falling within CN codes 2204, 2205 and 2206 with an alcoholic strength of more than 22% vol.

  • (2) Other alcoholic products shall include spirit drinks as referred to in paragraph 1 where such beverages contain other products, whether or not in solution.


Article 13

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The excise duty is for other alcoholic products per hectolitre at a temperature of 20 ° C per volume-% of alcohol-€ 16,86.


Article 14

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For the application of Article 13 the volume of other alcoholic products consisting of a liquid in which the components are in solid form shall be placed on the volume of the whole product.


Section 4

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Article 15 [ Expaed by 01-01-1993]

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Article 16 [ Expaed by 01-01-1993]

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Article 17 [ Expired by 01-01-1993]

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Article 18 [ Expaed by 01-01-1993]

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Article 19 [ Verfalls per 01-01-1993]

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Section 5

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Article 20 [ Expaed by 01-01-1993]

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Article 21 [ Expaed by 01-01-1993]

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Article 22 [ Exp. by 01-01-1993]

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Article 23 [ Expaed by 01-01-1993]

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Article 24 [ Verfall by 01-01-1993]

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Section 6. Mineral oils

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Article 25

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  • 1 In the case of mineral oils, the products falling within the CN codes shall be:

    • a. 1507 to 1518, if they are intended to be used as power fuel or heating fuel;

    • b. 2706 to 2710;

    • c. 2711, excluding natural gas;

    • d. 2712 to 2715;

    • e. 2901 and 2902;

    • f. 2905 11 00, not produced along synthetic road and are intended to be used as a motor fuel or heating fuel;

    • g. 3403;

    • h. 3811;

    • i 3817;

    • j. 3824 90 99, if it is intended to be used as a motor fuel or as a heating fuel.

  • 2 As mineral oils, the following shall be considered as:

    • a. Products other than mineral oils referred to in the first paragraph, which are intended for use, are offered for sale or used as propellant, either as an additive or as a filling in motor fuels;

    • b. Other hydrocarbons referred to in the first paragraph or in part A , which are intended for use, are offered for sale or used for heating purposes, with the exception of coal, lignite, peat, other similar solid hydrocarbons and natural gas.


Article 26

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  • 1 For the purposes of the tariff, mineral oils are distinguished in light oil, semi-heavy oil, gas oil, heavy fuel oil, liquefied petroleum gas, and methane.

  • 2 Light oil is distinguished in gelled light oil and ungelled light oil.

    The term 'Light oil' means products falling within CN codes 2710 11 31, 2710 11 51 and 2710 11 59. Ungelled light oils are defined as products falling within CN codes 2710 11 41, 2710 11 45 and 2710 11 49.

  • 3 Under half-heavy oils are defined as products falling within CN codes 2710 19 21 and 2710 19 25.

  • 4. 'Gas oil' means products falling within CN codes 2710 19 41, 2710 19 45 and 2710 19 49.

  • 5 In the case of heavy fuel oil, products falling within CN codes 2710 19 61 to 2710 19 69 shall be understood as products.

  • 6 In the case of liquefied petroleum gas, products falling within CN codes 2711 12 11 to 2711 19 00 are defined as products falling within CN codes 2711 12 11.

  • 7 The expression 'methane' means products falling within CN code 2711 29 00.

  • 8 By ministerial arrangement rules may be laid down concerning the determination of the lead content of light oil.


Article 27

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  • 1 The excise duty is for:

    • a. Light oil, per 1000 L at a temperature of 15 °C € 857,39 if the gel is low-light oil and € 769,90 if the ungelled light oil is concerned;

    • b. Half-heavy oil and gas oil, per 1000 L at a temperature of 15 °C € 484,47;

    • c. Heavy fuel oil, per 1 000 kg € 36,33;

    • d. liquefied petroleum gas, per 1000 kg € 336,34;

    • e. methane (no methane).

  • 2 For the purpose of applying the tariff referred to in paragraph 1 (a) and (b), rules shall be laid down under a ministerial arrangement concerning the redirection of the quantities of the present mineral oils to quantities at a temperature of 15 °C.


Article 27a

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The Articles 10.1 and 10.2 of the Income Tax Act 2001 shall apply mutatis mutandis to the Articles 27, 1st paragraph , 71b, second member , 71c, second member , 71e, second member , and 71g, second member , amounts shown.


Article 28

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  • 1 Mineral oils other than those in respect of which Article 27, first paragraph , a rate of excise duty is indicated, if they are intended for use, for sale or used as fuel for heating or as a motor fuel, subject to excise duty pursuant to the provisions of Article 27, first paragraph, of the Treaty. the equivalent fuel or engine fuel.

  • 2 Without prejudice to paragraph 1, for the purposes of the tariff, mineral oils falling within CN codes 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00 shall be assimilated to the motor fuel to which they are intended to be added.

  • Mineral oils which may be assimilated to more than one type of mineral oil shall be assimilated to the type of mineral oil first mentioned in the relevant species for the purpose of applying the tariff Article 26, first paragraph .

  • 6 The fifth paragraph shall apply mutatis mutandis to mineral oils falling within CN codes 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00, which may be added to more than one type of motor fuel.


Section 7. Tobacco products

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Article 29

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'tobacco products' means tobacco manufactured in the form of cigars, cigarettes and smoking tobacco.


Article 30

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  • 1 For cigars, the following products are intended to be smoked and, having regard to their characteristics and the normal expectations of the consumer, only to be smoked as such:

    • a. Tobacco rolls with a cover sheet of natural tobacco;

    • b. Tobacco rolls consisting of a broken melange, with a cover sheet of reconstituted tobacco which has the normal colour of a cigar and completely omit the product, including, where appropriate, the filter, but excluding the product. Oral mouthpiece, of which the weight per piece, without any filter or nozzle, is not less than 2,3 g and not more than 10 g and the circumference of at least one third of the length is 34 mm or more.

  • 2 As cigars, products consisting of substances other than tobacco but which, by the way, comply with the provisions of paragraph 1 shall be regarded as complying.


Article 31

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  • 1 Cigarettes are not to be regarded as cigars which are suitable for smoking as such, as well as tobacco rolls used in a simple non-industrial act in a cigarette paper, whether or not containing cigarette paper shall be taken into account.

  • 2 For cigarettes, products containing or consisting of substances other than tobacco, but otherwise conforming to the provisions of the first paragraph, are also included.


Article 32

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  • 1 The term 'smoking' does not mean that tobacco can be marked as cigars or cigarettes suitable for smoking.

  • 2 In the case of smoking tobacco, products containing or consisting of substances other than tobacco but otherwise comply with the provisions of the first paragraph.


Article 33 [ Expaed by 01-01-1993]

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Article 34 [ Verfalls per 01-01-1993]

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Article 35

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  • 1 The rate of excise duty shall be as a percentage of the retail price for:

    • a. cigars 5;

    • b. cigarettes 0,83 benevens per 1000 pieces € 179,07, except that the total amount of the excise duty per 1000 pieces is at least € 181,58;

    • c. smoking tobacco 4,60 benevens per kilogram of € 78.68, it being understood that the total amount of the excise duty per kilogram is at least € 99,25.

  • 2 The retail selling price of a tobacco product means the price for which that product is sold to others than resellers, including all taxes and the cost of the packaging.

  • 3 For the calculation of the duty, the retail price of tobacco products consumed within a product subject to excise duty on tobacco products shall be that of equal or similar products consumed outside the Community. Place of excise duty.

  • 4 For the calculation of the excise duty, a tobacco roll is as referred to in Article 31 ' two cigarettes if, without a filter or mouthpiece, it is more than 8 cm but not more than 11 cm long, and three cigarettes if, without a filter or mouthpiece, it is more than 11 cm but not more than 14 cm long, and so on.


Article 35a [ Expat per 01-07-2011]

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Article 36

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  • 2 If in the case of a change in the rates referred to in the first paragraph the Article 35, first paragraph, points (b) and (c) The rates entered in shall be lower or equal to the rate of change applicable to the change. The first paragraph shall not apply.

  • 3 The weighted average retail selling price shall be equal to the total value calculated on the basis of the retail selling price of cigarettes and smoking tobacco which have been released for consumption and which have been divided by the total amount of consumption released for consumption cigarettes and smoking tobacco respectively.

  • 4 The weighted average retail selling price shall be published no later than 15 January of each year on the basis of all cigarettes manufactured for consumption during the period from 1 October to 30 September prior to the date of expiry of that year. of publication.

  • 5 An amendment pursuant to paragraph 1 shall enter into force from 1 April of the year following the year on which the new determination of the weighted average retail selling price is based.

  • 6 The change in the rates for cigarettes and smoking tobacco shall be such that the rate of the specific part of the excise duty for the adjusted weighted average retail price is 76,5% and 70% respectively. percent of the sum of the amount of the excise duty and the amount of sales tax of that weighted average retail price.

  • 7 When the tariffs for cigarettes and smoking tobacco are changed, the total amount of the excise duty on cigarettes and smoking tobacco of the weighted average retail price after the change shall not be less than 60%. 52% respectively of that weighted average retail price.

  • 8 The amendment of the amounts in question Article 35, first paragraph, points (b) and (c) , if the excise duty payable at least for 1 000 pieces of cigarettes is equal to 1 000 grams of smoking tobacco, it shall be such that after the change of rates the excise duty is equal to the total amount of the excise duty on 1 000 pieces of tobacco. cigarettes, respectively, 1 000 grams of smoking tobacco of the weighted average retail selling price.

  • In the amendment, the rate of the percentage share of the excise duty shall be rounded to the centenary of a percentage of one per cent.


Section 8. Alcoholic strength and volume

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Article 37

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  • 1 For the purposes of this Act and the arrangements based thereon, the following definitions shall apply:

    • a. Alcoholic strength of a excise duty: the number of alcoholic strength by volume of alcohol at a temperature of 20 ° C;

    • b. Alcohol: ethanol and alcohols produced in ethanol-manufacturing in so far as they have not been separated from the ethanol.

  • 2 In the case of ministerial arrangements, rules shall be laid down as regards the determination of alcoholic strength.


Article 38

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In the case of beer, wine, intermediate products, other alcoholic products and tobacco products, under ministerial arrangements, the volume or mass of such goods may be determined for the purposes of calculating the duty. shall be taken into account on that packaging.

Chapter III. Release for consumption

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Section 1. Excise duty place

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Article 39

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A place can only be used as a excise duty place if a permit has been issued by the inspector to that effect.


Article 40

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  • 1 If subject to excise duty, a place may be taken into account:

    • a. Excise goods shall be manufactured;

    • (b) no goods subject to excise duty are produced but must be used for the storage of excise goods if the quantity of excise goods available on average over one year is more than one laid down by Ministerial Regulation by type of excise duty set of quantities.

  • 2 A place from which excise goods are delivered to a consumer may not be considered as excise goods.

  • 3 In cases to be designated by ministerial arrangement, places may, by way of derogation from the provisions of the first and second paragraphs, be eligible as excise duties.


Article 41

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  • 1 In the case of a general measure of management, in order to ensure the levy, rules which must be fulfilled in respect of a place of excise duty in respect of:

    • (a) the administration and the administrative organisation;

    • b. the location and the establishment; and

    • c. the system of supervision.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Section 2. Permit to place a duty on excise duty

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Article 42

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  • 1 In the request for authorisation of a excise duty place, data shall be provided in respect of:

    • (a) the type or types of excise goods in respect of which the excise duty site is intended;

    • b. the quantity of excisable goods, as distinct from the type, which is expected to be produced in the place of excise duty per year or is likely to be available on average over one year without a chargeability of excise duty;

    • (c) the person on whose behalf the licence is to be placed;

    • (d) the administration and administrative organisation in respect of the place to be included in the excise duty area; and

    • the location and layout of the place of excise duty to be used as excise duty.

  • 2 In the case of ministerial arrangements, detailed rules shall be laid down concerning the information to be contained in the request.


Article 42a

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  • 1 By way of derogation from Article 40, first paragraph , if the person who wishes to obtain a licence for a excise duty is not in possession of a place where excise goods are produced or stored, a request for authorisation of a duty of excise duty by the inspector may be requested. shall be assigned, if that person is established in the Netherlands and acts in the exercise of his business if:

    • a. Trader of mineral oils, but not self-storage of mineral oils purchased by him;

    • b. Intermediary for the authorisation holders of a place of excise duty for mineral oils where mineral oils are manufactured or stored;

    • c. Bunker dealer in mineral oils, which supplies the mineral oils it has purchased to ship exclusively on board ships in the context of the supply of ships, intended for Article 66, first paragraph, part a .

  • 2 In the case of a general measure of management, conditions and restrictions under which the authorisation referred to in the first paragraph shall be granted.

  • 3 Data shall be provided in the request for authorisation, as referred to in paragraph 1, in respect of:

    • (a) the type or types of mineral oils for which the excise duty site will be used;

    • b. The quantity of mineral oils, distinguished by species, which is expected to be traded on the excise duty site per year or for which it is likely to be used as intermediaries;

    • (c) the person on whose behalf the licence is to be issued;

    • d. the administration and administrative organisation of the person referred to in subparagraph (c).

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 43

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  • 1 A request for authorisation of a excise duty place shall be assigned by the inspector unless he has reasonable grounds to believe that it will not be complied with or under the terms of this law.

  • 2 A request for authorisation of a excise duty place may be refused to the person who has been irrevocably convicted in the five years preceding the request for failure to comply with a legal provision on excise duty.


Article 44

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  • 1 The licence shall indicate the species or types of excise goods which have been designated as such for which excise goods are designated.

  • 2 In the authorization, the inspector shall determine, if necessary, the procedures for compliance with the conditions laid down in or under this law.

  • 3 The inspector may include in the licence any further conditions to ensure the correct application of the provisions of or under this Act.


Article 45

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  • 1 The inspector may adjust the conditions laid down in the licence for the purposes of insurance of the levy.

  • 2 Before adjusting the conditions, the inspector shall inform the holder of the circumstances of the circumstances justifying the adaptation of the conditions which he considers to be necessary.


Article 46

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The holder of the authorisation wishing to amend the conditions laid down in the authorization shall submit a request to the inspector.


Article 47

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The person wishing to take over a excise duty place shall jointly submit a request to the inspector to the inspector until such adjustment is made to that excise-goods place which he/she applies to all of the licences. rights and obligations shall replace the holder of the authorisation.


Article 48

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The inspector may revoke the authorisation of a excise duty place where:

  • (a) the conditions laid down in the licence are not fulfilled;

  • (b) no security has been lodged or has not been lodged;

  • c. misuse of the permit has been made or an attempt has been made to do so;

  • (d) the holder has been irrevocably sentenced for failure to comply with a statutory provision on the excise duty;

  • e. the holder of the authorisation is bankrupt or the debt restructuring scheme applies to him;

  • (f) the permit holder so requests;

  • g. The permit has not been used during a continuous period of 12 months.


Article 49

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  • 1 Withdrawal of authorisation Article 48, part a, b or g It shall not be more than one month after the inspector has notified the holder of the authorisation in writing of the circumstances which, in its opinion, justify the withdrawal.


Article 50

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  • 1 The granting, adjustment and revocation of a licence for the place of excise duty and the rejection of a request shall be made in the case of an objection to a contested decision.

  • 2 Within eight weeks of receipt of the request, the inspector shall issue a statement of appeal on that request, or send the notification referred to in paragraph 3.

  • 3 If the inspector is unable to give the contested decision within the period specified in paragraph 2, he shall inform the person concerned of the reasons therefor and indicate the time limit to which the decision may be taken. It will be given.


Section 2a. Registered consignee and registered consignor

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Article 50a

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  • 1 An undertaking is to be regarded as a registered consignee only if it has been authorised by the inspector.

  • 2 A licence as a registered consignee shall be granted in respect of tobacco products only if such products are provided for in another Member State of Dutch excise stamps.

  • 3 For a registered consignee receiving only occasional excise goods, the authorization referred to in paragraph 1 shall be granted for a specified quantity of excise goods, one consignor and a specified period of time. The inspector may limit the authorisation to a single shipment.

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 50b

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  • 1 In the case of a general measure of management, in order to ensure the charge, rules must be laid down to which a registered consignee must comply with respect to:

    • a. Administration; and

    • b. The system of supervision.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 50c

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  • 1 The person wishing to obtain a licence as a registered consignee shall submit a request to the inspector.

  • 2 In the request, data shall be provided in respect of:

    • (a) the type or types of excise goods for which the authorisation is intended;

    • b. the quantity of excise goods, as distinct according to species, which is expected to be received by the registered consignee from another Member State per year;

    • (c) the person on whose behalf the licence is to be placed;

    • (d) the administration of the excise goods concerned; and

    • e. the location of the holding.

  • 3 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 50d

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  • 1 An undertaking shall be deemed to be registered consignor only if it has been authorised by the inspector.

  • 2 In the case of a general measure of management, in order to ensure the charge, rules to which a registered consignor must comply with respect to:

    • a. Administration; and

    • b. The system of supervision.

  • 3 A person wishing to obtain a licence for a registered consignor shall submit a request to the inspector.

  • 4 In the request, data shall be provided in respect of:

    • (a) the type or types of excise goods for which the authorisation is intended;

    • b. The quantity of excise goods, distinguished by species, which is expected to be dispatched by the registered consignor per year;

    • (c) the person on whose behalf the licence is to be issued; and

    • d. the administration of the excise goods concerned.

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 50e

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The Articles 43 , 44 , 45 , 46 , 48 , 49 and 50 shall be applicable mutatis mutandis in respect of the in Articles 50 A and 50 Ed permit referred to.


Section 2b. Remote Sales

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Article 50f

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  • 1 Prior to the dispatch of the excise goods, the seller must, according to Article 2f, first paragraph , to establish a tax representative in the Netherlands, who is not the consignee of the excise goods.

  • 2 The tax representative shall be in possession of an authorisation from the inspector.

  • 3 A person wishing to obtain a licence as a tax representative shall submit a request to the inspector.

  • 4 In the case of a general measure of management, rules may be laid down for the purposes of the levy in respect of the obligations to which the tax representative referred to in paragraph 1 must comply with regard to the administration.

  • 5 In the request, data shall be provided in respect of:

    • (a) the type or types of excise goods for which the authorisation is intended;

    • b. The quantity of excisable goods, distinct by species, which is expected to be sent to the Netherlands by the seller representing him per year;

    • (c) the person on whose behalf the licence is to be placed;

    • d. the name and address of the seller he represents; and

    • e. the administration of the excise goods referred to in subparagraph (b).

  • 6 Upon request, a statement by the seller to the effect that the person submitting the request has been authorised by the seller to act on his behalf as a tax representative shall be provided.

  • 7 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 50g

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The Articles 43 , 44, second and third members , 45 , 46 , 48 , 49 and 50 shall be applicable mutatis mutandis in respect of the Article 50 f. , second paragraph , the licence referred to.


Section 3. Method of payment and payment

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Article 51

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  • 1 The excise duty shall be levied on:

    • a. when applying Article 2, first paragraph, part a :

      • 1 °. the holder of the excise duty holder, the registered consignee or any other person who withdraws the excise goods to the excise duty suspension arrangement or whose account is to be covered by the excise goods under the duty suspension arrangement extracted and, in the case of irregular removal from the place of excise duty, any other person who has been involved in that withdrawal;

      • 2 °. in the case of an irregularity during a movement of excise goods under a duty suspension arrangement within the meaning of Article 2c, first, second and third paragraphs : the permit holder of the excise-goods place, the holder of the tax warehouse, the registered consignor, the carrier or the owner of the excise goods, as specified in the Annex. Article 56, third paragraph , or any other person who has secured security under the legislation of another Member State and all persons involved in the irregular withdrawal while knowing or having reasonably known that it has been exclude irregular conditions;

    • b. when applying Article 2, first paragraph, part b : the person who holds the excise goods and any other person who is involved in the holding;

    • c. when applying Article 2 (c) (c) : the person who produces the excise goods and, in the case of irregular production, any other person who has been involved in the production of such products;

    • d. when applying Article 2, first paragraph, part d : the person identifying the excise goods on importation or for whose account the goods are declared on importation and, in the case of irregular importation, any other person who has been involved in the import process;

    • e. when applying Article 2 (4) : the person who holds or uses the mineral oils;

    • f. when applying Article 2d, third paragraph : the private individual referred to in Article 2d, third member;

    • g. when applying Article 2d, fourth paragraph : the private individuals referred to in Article 2d, paragraph 4;

    • h. when applying Article 2e, first paragraph : the person who carries out the supply, who has the goods to be supplied or to whom the goods are supplied in the Netherlands, or the private person, as referred to in Article 2e, second paragraph;

    • i. when applying Article 2f, first paragraph : the tax representative appointed by the seller, referred to in Article 2f, first paragraph;

    • j. when applying Article 4, first and second paragraphs : the persons referred to in subparagraphs (h) and (i) and any person involved in the irregularity.

  • 2 By way of derogation from the first paragraph, subparagraph (a), the excise duty on excise goods removed from a place of excise duty on the basis of a general measure of administration and under the conditions to be laid down for that purpose shall be charged to: a permit holder of another excise duty place for the same type of excise goods, levied on the holder of the authorisation of that other excise duty place.

  • 3 If there are several debtors for the same excise debt, they shall be jointly and severally liable for payment of that debt.


Article 51a [ Expired by 01-04-2010]

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Article 52

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  • 1 The excise duty is payable at the time of removal from storage to consumption.

  • 2 At the time of removal from storage, the following definitions shall be taken to mean:

  • 3 By way of derogation from the first paragraph, the excise duty shall become chargeable:

    • a. when applying Article 2 (4) : at the time of commencement of the holding or use of mineral oils;

    • b. when applying Article 2c : at the time of establishing the irregularity referred to in Article 2c,

    • c. when applying Article 2d, third paragraph : at the time of the commencement of the availability of the excise goods in the Netherlands;

    • d. when applying Article 2d, fourth paragraph : at the time of the acquisition of mineral oils in the Netherlands;

    • e. when applying Article 2e, first paragraph : at the time of the commencement of the availability of the excise goods in the Netherlands;

    • f. when applying Article 2f, first paragraph : at the time of delivery of the excise goods;

    • g. when applying Article 4 : at the time of the adoption of the irregularity referred to in Article 4.


Article 52a [ Expired by 01-04-2010]

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Article 53

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  • 1 The excise duty payable in a period is to be paid on the declaration.

  • 2 A declaration shall be made for each excise duty place separately.

  • 3 By way of derogation from paragraph 2, a ministerial arrangement may, subject to conditions to be laid down, authorise the import of duty-based goods of which the licences have been made in the name of the same holder of the marketing authorisation for the same period of authorization, It is done together.


Article 53a

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  • 2 By way of derogation to the extent of the first paragraph, the registered consignee shall make a declaration of the entry in one week at the foot of the Article 52, second paragraph, parts c and e , due excise duty due no later than the Friday of the week following. The excise duty due shall be paid on the declaration.


Article 54

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  • 1 Upon withdrawal of a licence for a excise duty place, the excise goods in respect of which the place of excise duty is designated as such, which are available within that place on the day from which the licence is withdrawn, shall be The following shall be deemed to have been released for consumption and the period for which the excise duty is payable shall be deemed to have ended on that day.

  • 2 The inspector may provide that the period within which the excise duty is to be paid for the period to which the date referred to in the first paragraph and the period immediately preceding that period may be fulfilled by way of derogation from Article 19, first paragraph, of the General Law on State Taxation less than one month.


Article 55

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  • 1 The excise duty shall be calculated at the rate applicable at the time of removal from storage to consumption.

  • 2 In the situation referred to in Article 2 (4) , the excise duty is calculated as the difference between the amount of excise duty levied and the amount that would have been levied if no reconnaissance funds had been added.

  • 3 For the calculation of the excise duty referred to in paragraph 2, the quantity shall be fixed at the maximum content of the tank or reservoir in which the fuel is or has been provided.


Section 4. Security

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Article 56

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  • 1 The holder of the excise duty shall be responsible for the excise duty and the registered consignor for the excise duty which they are liable for or may be paid in the Netherlands or in another Member State.

  • 2 The registered consignee and the tax representative referred to in Article 50f , provide security for the excise duty which they are or may be liable for.

  • 3 By way of derogation from the first paragraph, the inspector may, under conditions and restrictions to be set by general management measure, allow the carrier or the owner of the excise goods to provide security instead of the holder of the authorisation and the holder of the goods. registered consignor, as referred to in the first paragraph. The security shall be lodged for the amount of excise duty represented by the quantity of excise goods transported by or on behalf of the carrier or the owner to the in Article 2a, first and third paragraphs , intended destinations.

  • 4 The lodging of security as referred to in paragraph 1 may, upon request, be omitted for mineral oils transferred from a excise duty place by sea or by means of a pipeline. The inspector shall decide upon the application for an objection of a possible decision.

  • 5 The amount of the security shall be fixed by the inspector. Such determination shall be made in such a way as to ensure that the excise duty to be covered can be regarded as adequate.

  • 6 In the case of ministerial arrangements, detailed rules may be laid down for the purpose of determining the amount of the security.

  • 7 In the authorization, the inspector shall determine, where necessary, the conditions for compliance with the conditions laid down in or pursuant to this Law.

  • 8 The inspector may include in the licence any further conditions to ensure proper application of the provisions of, or under this law, the provisions of this Act.


Article 57

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  • 1 The amount of security may be altered by the inspector.

  • 2 The person on the grounds of Article 56 a request for a reduction in the amount of the security has been lodged.

  • 3 If the security has been increased, the person who has lodged a security shall ensure that the security has been added within one month of its publication.


Article 58

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  • 1 The fixing and amendment of the amount of the security and the rejection of a request as referred to in Article 4 (2) of the EC Treaty Article 57, second paragraph , shall be made in the case of a contested decision.

  • 2 Within eight weeks of receipt of the request, the inspector shall issue a statement of appeal on that request, or send the notification referred to in paragraph 3.

  • 3 If the inspector is unable to give the contested decision within the period specified in paragraph 2, he shall inform the person concerned of the reasons therefor and indicate the time limit to which the decision may be taken. It will be given.


Article 59

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  • 1 The security shall be lodged with the consignee.

  • 2 The receiver shall decide whether the form of the security to be provided by the person providing security shall be accepted.


Article 60

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  • 1 The person who must lodge a security shall be responsible for the lodging, modification and elimination of the security.

  • 2 Where the security is lodged in cash, interest shall be remunerated on an interest rate equal to the refinancing rate, which is the minimum bid rate applied by the European Central Bank for main refinancing operations.

  • 3 For the purposes of the second paragraph, the amount of interest to be reimbursed in a calendar month shall be calculated on the basis of the interest rate applicable at the beginning of that month.


Section 5. Priority

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Article 61

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  • 1 The holder of an excise duty shall be responsible for the excise duty which is included in the selling price of the excise goods supplied by him, as long as he has not received payment in the matter but no more than half a year after he has received the excise duty on excise duty. excise duty has become payable, privilege on all goods of the buyer.


Section 6. Joint liability

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Article 61a

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The carrier of excise goods shall be jointly and severally liable for the amount of excise duty represented by the quantity of excise goods transported by him from a place of excise duty or from the place of importation, as referred to in Article 2a (3) , to another excise duty goods place, to a tax warehouse, to a registered consignee in another Member State or to a place where the excise goods leave the territory of the Union, if during that transport by him or by he has committed an irregularity.

Chapter IV. Imports

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Article 62

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Without prejudice Article 51, first paragraph, part d , in respect of removal from storage, as referred to in point Article 2, first paragraph, part d the legal provisions referred to in Article 1:1, first and second paragraph, of the General Customs Act , except for Article 88 of the Delegated Regulation of the Union Customs Code, mutatis mutandis.


Article 63

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  • 1 By ministerial arrangement rules may be laid down, subject to conditions to be laid down, to the effect that excise duty on excise goods imported in small packages or by travellers as baggage is to be applied in accordance with the rules laid down in Article 3 (1) of the to set flat rates.

  • 2 The standard rates shall not apply in respect of trade goods.

Chapter V. Exemptions and returns

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Section 1. Exemptions

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Article 64

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  • 1 Under the conditions and restrictions to be applied to general management measures, exemption from excise duty shall be granted in respect of the result of consumption of:

    • (a) beer, wine, intermediate products and other alcoholic products used directly or as a component of a semi-finished product for the manufacture of foodstuffs, stuffed or otherwise, of which the alcoholic strength does not exceed than 8.5 litres of absolute alcohol per 100 kg of product for chocolate, and 5 litres of absolute alcohol per 100 kg of product for other products;

    • b. other alcoholic products which appear to be not intended for internal use;

    • (c) other alcoholic products used in the manufacture of medicinal products as defined in Directive 2001 /82/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to veterinary medicinal products (PbEC 2001, L 311) and Directive 2001 /83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (PbEG 2001, L), 311);

    • d. Mineral oils which are apparently not intended to be used as fuel for heating, as a motor fuel or as an additive in motor fuels;

    • e. mineral oils injected into blast furnaces for chemical reduction as an addition to the coal used as the main fuel;

    • f. cigarettes and smoking tobacco consisting entirely of non-tobacco substances and intended solely for use in medicinal products.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down concerning:

    • a. the nature of and the indication on the packaging of excisable products referred to in the first paragraph;

    • b. the substances to be mixed with the excise goods referred to in the first paragraph;

    • c. the implementation of this Article.


Article 65

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  • 1 Under conditions and restrictions to be laid down in the general measure of management, excise duty exemption shall be granted in respect of the removal from consumption of excise goods:

    • a. of which the Article 64 the goods declared for the excise duty in question are not, or are not, sufficient to be indicated by the goods as such, if the person involved in the goods used is intended for the manufacture of goods subject to excise duty as intended for Article 64 used or used in accordance with the destination referred to in that Article for the excise duty in question;

    • (b) being used as raw materials for the manufacture of non-excise goods by the person involved in the goods.

  • 3 Subject to cases to be indicated in the context of a general measure, the person who provides excise goods with an exemption from excise duty shall be in possession of a licence to that effect.

  • 4 The licence is granted on request by the inspector.

  • 5 The granting, adjustment and revocation of a licence and the rejection of a request shall be made in the case of an objection which may be contested.

  • 6 Within eight weeks of receipt of the request, the inspector shall issue a statement of appeal on that request, or send the notification referred to in paragraph 7.

  • 7 If the inspector fails to give the contested decision within the period specified in paragraph 6, he shall inform the person concerned of the reasons therefor and indicate the time limit to which the decision vitiated by the objection may be contested. It will be given.

  • 8 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 66

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  • 1 Under the conditions and restrictions to be applied to general management measures, exemption from excise duty shall be granted in respect of the release for consumption of mineral oils used:

    • a. For the propulsion of ships or ships ' needs on board ships;

    • b. For the propulsion of aircraft in the case of semi-heavy oils as specified in CN code 2710 19 21.

  • 2 The exemption referred to in paragraph 1 (a) and (b) shall not apply in respect of mineral oils used for pleasure craft or pleasure aircraft or used on board ships which are apparently are not used to sail.

  • 3 For the purposes of this Act and the provisions based thereon, any pleasure craft or pleasure aircraft shall mean a vessel or an aircraft used by its owner or by the natural or non-natural or non-active aircraft. legal person enjoying its use by hire or otherwise, for other than commercial purposes, and in particular for purposes other than for the transport of persons or goods or for the provision of services for consideration, other than for the purpose of providing services for consideration, other than for purposes other than those for the carriage of goods or goods well, for the benefit of public authorities.

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 66a

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  • 1 Without prejudice to the provisions of Article 66, first and second paragraphs , under conditions and restrictions to be laid down in the general measure, excise duty shall be exempt from excise duty on the consumption of excise goods which are used:

    • a. On board ships in the traffic from the Netherlands to another Member State, other than inland waterway;

    • b. On board aircraft in the traffic from the Netherlands to another Member State.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 66b

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  • 1 Under conditions and restrictions to be laid down in the general measure of management, excise duty exemption shall be granted in respect of the removal of excise goods from excise goods from a place of excise duty, situated at an airport or on an airport of a kind used for the purpose of excise duty. haventerland carried out in the personal luggage of travellers travelling through the air or sea to a third country or third country.

  • 2 The exemption provided for in paragraph 1 shall also apply in respect of the excise goods which are delivered on board an aircraft or ship during a flight or crossing to a third territory or a third country.

  • For the purposes of this Article, a traveller travelling to a third country or a third country shall mean any passenger holding a proof of carriage by air or sea, on which a final destination shall be deemed to be the final destination of the consignment. an airport or port situated in a third country or third country is indicated.

  • 4 By way of derogation from Article 74 tobacco products may be stored in a place of excise duty from which the final result referred to in paragraph 1 is to be used for consumption.

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 67

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  • 1 Under conditions and restrictions to be laid down in the general measure of management, excise duty on the removal of mineral oils falling within CN codes 1507 to 1518 and on mineral oils falling within CN code shall be exempt 3824 90 99, as regards their constituents which are derived from biomass, which are intended for use, are offered for sale or used for heating purposes.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 68

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  • 1 Under conditions and restrictions to be laid down in general management measures, exemption from excise duty shall be granted in respect of the removal from storage of excise goods used for research, quality controls and taste tests outside the Community. a place of excise duty.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 68a

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The Articles 21a and 21b of the Law on Turnover Tax, 1968 shall be applicable mutatis mutandis.


Article 69

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  • 1 Under conditions and restrictions to be laid down by ministerial arrangement, exemption from excise duty shall be granted in respect of the removal from consumption of excise goods, which are intended for use:

    • a. In the context of diplomatic or consular relations;

    • b. by international institutions recognized by the Netherlands, and by the members of these institutions, within the limits and under the conditions laid down in the international treaties establishing these institutions; or in the case of establishment agreements;

    • c. by the armed forces of all States Parties to the North Atlantic Treaty, with the exception of the Netherlands, for the benefit of these forces or the civilian personnel accompanying them or for the supply of their messes or canteens;

    • d. For consumption in the context of an agreement concluded with third countries or international institutions, to the extent that such an agreement is accepted or authorised in the field of sales tax exemption.

  • In cases other than those referred to in paragraph 1, a ministerial arrangement shall grant, subject to conditions and restrictions, an exemption from excise duty on the removal of excise duty on the consumption of excise goods, where entitlement to excise duty is claimed. Exemption exists under the provisions of the Kingdom of binding treaties and in all their parts binding decisions of international organisations established by such conventions, and in corresponding cases.


Section 2. Returnable

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Article 69a

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  • 1 Under conditions and restrictions to be laid down in the general measure of management, excise duty shall be granted for mineral oils used for the production of electricity in an installation with an electrical power of not less than 60 kilowatts, in so far as the electricity generated is fed into a Dutch net or, if there is no innutrition on a Dutch net, to the extent that the electricity generated is in accordance with the requirements of the Article 50, third paragraph, of the Law on Environmental Taxation is involved in the taxation of energy taxes.

  • 3 In the case of ministerial arrangements, detailed rules shall be laid down for the implementation of this Article.


Article 70

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  • 1 Conditions and restrictions to be laid down in the general measure of management shall, upon request, be subject to the refund of excise duty:

    • a. for excise goods in cases where such excise goods are at the base of Article 65 may be involved in an exemption;

    • b. for the supply of mineral oils in respect of which at the foot of the Article 66 Entitlement to an exemption would be granted;

    • (c) on products subject to excise duty on which at the end of Article 66a Entitlement to exemption would be granted;

    • d. For mineral oils for which at the base of Article 67 Entitlement to an exemption would be granted.

  • 2 The refund referred to in paragraph 1 (a) shall be granted to the person who is authorised by virtue of the following: Article 65, third paragraph .

  • 3 The refund referred to in points (b) and (c) of paragraph 1 shall be granted to the person who carried out the supply.

  • 4 The refund referred to in paragraph 1 (d) shall be granted to the person using the mineral oils for heating purposes.

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 71

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  • 1 Under conditions and restrictions to be laid down in the general measure of management, excise duty shall be granted on request for excise goods which are:

    • a. have been lost;

    • (b) have been destroyed under administrative supervision;

    • c. were brought to a third country;

    • d. have been brought within a duty place of excise duty which is designated as such for that type of excise duty;

    • (e) have been transferred by an economic operator to another Member State and held there for commercial purposes for delivery or use, and for which the excise duty payable in that Member State is fulfilled in accordance with the requirements of the legal provisions of that Member State;

    • f. have been delivered to a person established in another Member State, other than a holder of a tax warehouse, a registered consignee or a self-employed person, and who is a seller established in the Netherlands or for his/her own directly or indirectly dispatched or transported.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 71a

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  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 71b

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  • 2 The refund is € 51,42 per 1000 kg.

  • 4 In the case of ministerial arrangements, conditions and restrictions may be laid down for the implementation of the refund.


Article 71c

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  • 1 Upon request, refund of excise duty shall be granted for liquefied petroleum gas taxed at the rate specified in the Annex. Article 27, first paragraph, part d , if that petroleum gas has been delivered to fuel tanks and has been used for driving on the road of motor vehicles which have been set up and used exclusively as a dump truck, a piston or a street-truck.

  • 2 The refund is € 51,42 per 1 000 kg.

  • 3 The refund shall be granted to the person on whose behalf the bin lorry, a coal-sucking piston or a street truck is entered in the registration number, intended for the purpose of the entry into force of the entry in the register. Article 1, first paragraph, part i, of the Road Traffic Act 1994 , at the time when the liquefied petroleum gas was delivered to the fuel tank of the motor vehicles referred to in the first paragraph.

  • 4 In the case of ministerial arrangements, conditions and restrictions may be laid down for the implementation of the refund.


Article 71d

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  • 1 Upon request, refund of excise duty for mineral oils other than semi-heavy oils as defined in CN code 2710 19 21, if delivered to the fuel tanks of and is used for the propulsion of aircraft, shall be subject to the request of refund. Pleasure aircraft.

  • 2 The refund is granted to the person on whose behalf the aircraft is registered in the register for civil aircraft, intended in Article 3.3, 1st paragraph, of the Aviation Act . In the event of a refund being requested for an aircraft registered abroad, it is granted to the owner of that aircraft or to the person empowered to do so by the aircraft.

  • 3 Under ministerial arrangements, conditions and restrictions may be laid down to implement the refund and, in cases designated by that scheme, may be designated by a person other than that referred to in the second paragraph as the person to whom the A refund is granted.


Article 71e

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  • 1 Upon request, refund of excise duty on liquefied petroleum gas shall be used for heating to promote the growth process of horticultural products referred to in item a 32 of the Turnover tax Act 1968 Table 1 , if there is no connection for natural gas.

  • 2 The refund as referred to in paragraph 1 shall be € 142,23 per 1 000 kg of liquefied petroleum gas.

  • 3 The refund is granted to the horticulturist who uses the liquefied petroleum gas for the use referred to in paragraph 1.

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 71f [ Expired by 01-01-2013]

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Article 71g

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Article 71h

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  • 1 Upon request, refund of excise duty shall be granted for motor fuel consisting of or consisting of biofuel as referred to in Article 2 (i) of the Renewable Energy Directive if that biofuel complies with sustainability criteria as set out in Article 17 of this Directive.

  • 2 That a biofuel meets the sustainability criteria referred to in the first paragraph shall be evidenced by an audit carried out by an independent expert or by any other means referred to in Article 18 of the Renewable Energy Directive.

  • 3 Refund of excise duty shall be granted only:

    • a. About the amount of biofuel in motor fuel referred to in the first paragraph, provided that the biofuel has a lower energy content than the equivalent engine fuel the excise rate of which applies; and

    • b. If 10 per cent or more of the energy present in the motor fuel comes from the biofuel referred to in the first paragraph.

  • 4 The refund of excise duty shall be a percentage of the rate of excise duty on the equivalent motor fuel referred to in paragraph 3 (a) of this Regulation. This percentage shall be equal to the difference in the energy content of the biofuel and that of equivalent motor fuel, expressed as a percentage of the energy content of the equivalent motor fuel.

  • 5 For the purpose of determining the energy content by volume of the biofuel and equivalent motor fuel, it shall be taken as far as possible to this effect in Annex III to the Renewable Energy Directive.

  • 6 The refund shall be granted to the person who has become chargeable with the excise duty in respect of the removal from storage.

  • 7 In the case of a general measure of management, conditions and restrictions may be laid down under which the refund referred to in paragraph 1 is granted.

  • 8 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 71i

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  • 1 Upon request, refund of excise duty is granted for liquefied natural gas, liquefied natural gas and liquefied biogas subject to the tariff, mentioned in Article 27, first paragraph, part d .

  • 2 The refund, referred to in paragraph 1, shall be € 125 per 1000 kg.

  • 3 The refund shall be granted to the person who has released liquefied natural gas, liquefied natural gas or liquefied biogas for consumption during the period from 1 January 2014 to 31 December 2018.

  • 4 In the case of a general measure of management, conditions and restrictions may be laid down in respect of the request for reimbursement provided for in paragraph 1.

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 72

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  • 1 refund of excise duty shall be granted up to the amount of the amount of excise duty paid up to no more than the amount of excise duty

  • 2 On a request for refund of excise duty, the inspector shall decide on an objection to a contested decision.

Chapter Va. Special Scheme For Biofuels [ Expired by 01-01-2007]

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Article 72a [ Expired by 01-01-2007]

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Chapter VI. Specific provisions

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Section 1. Excise stamps

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Article 73

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  • 1 Tobacco products shall bear the excise seal prescribed for the relevant tobacco product when released for consumption. The excise stamps are state-owned.

  • 3 Under ministerial arrangements, under conditions to be laid down, cases where the first paragraph shall not apply may be designated.


Article 74

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An authorisation of a excise duty for tobacco products may, without prejudice to the provisions of the Articles 40, first and second members , and 41 , obtained exclusively by the person:

  • a. manufactures tobacco products;

  • b. Tobacco products manufactured outside the Netherlands provided for excise stamps in the Netherlands;

  • c. For tobacco products manufactured outside the Netherlands, which are provided outside the Netherlands with a Dutch certificate of excise duty applied for;

  • d. stores tobacco products intended for use in the Article 66a the provision of supplies to ships and aircraft or transferred from that place to a tax warehouse, to a registered consignee established in another Member State or to a third country.


Article 75

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  • 1 Excise stamps can be requested from the stamp producer by:

    • a. The holder of the authorisation of a tobacco product subject to excise duty;

    • b. The registered consignee established in the Netherlands;

    • c. the tax representative of a company not established in the Netherlands, which provides for tobacco products from excise stamps outside the Netherlands;

    • d. a company established in the Netherlands that supplies tobacco products from excise stamps outside the Netherlands.

    The inspector shall decide upon rejection of the application for excise stamps in the case of a decision on a contested decision.

  • 2 The person wishing to apply for excise stamps requests the inspector for permission to apply for excise stamps. The inspector shall decide on the application and the revocation of an objection to an objection which may be contested.

  • 3 If the tax representative, referred to in paragraph 1 (c), wishes to obtain authorisation as referred to in the second paragraph for the benefit of more than one undertaking, a separate authorisation shall be obtained for each holding.

  • 4 Under ministerial arrangements, conditions and restrictions under which the authorisation referred to in the second paragraph is granted.

  • 5 The authorisation for the application of excise stamps may be withdrawn by the inspector in the case of:

    • (a) the conditions laid down in the Ministerial Regulation or the conditions laid down in the consent shall not be met;

    • (b) no security has been lodged or has not been lodged;

    • c. misuse of consent has been made or an attempt has been made to that end;

    • (d) the person to whom the authorisation has been granted has been irrevocably sentenced for failure to comply with a legal provision on the excise duty;

    • (e) the person to whom the authorisation has been granted the status of bankruptcy or the debt restructuring scheme shall be subject to natural persons;

    • f. The person to whom the authorisation has been granted requests.

  • 6 In the case of, or under a general measure of management, conditions to be fulfilled by the person applying for the excise stamps.

  • 7 tobacco products covered by excise stamps shall be released for consumption by the person who has applied for the excise stamps.

  • 8 By way of derogation from the seventh paragraph, conditions and restrictions to be laid down by a general measure of management shall stipulate that tobacco products shall be released for consumption by another.

  • 9 By ministerial regulation, rules shall be laid down concerning applications, the availability, the provision and use of excise stamps.


Article 76

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  • 1 To the in Article 75, second paragraph , the person requesting the excise stamps shall be sure to provide security for the amount of excise duty which would represent the excise stamps.

  • 2 The amount of the security shall be determined by the inspector in the case of a decision which is subject to a decision. Such determination shall be made in such a way as to ensure that the amount of excise duty which the seals represent can be regarded as sufficiently guaranteed.

  • 3 If the permit holder of a duty-goods place and the registered consignee have lodged security at the foot of Article 56 that security may also serve as a security as referred to in the first paragraph.

  • 4 With regard to the security referred to in paragraph 1, the Articles 57 to 60 applicable mutatis mutandis.

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 76a [ Expired by 01-06-2012]

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Article 77

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  • 1 Excise stamps received by the person who has applied for the seals and which has not been shown to have been affixed to tobacco products which have been released for consumption shall be deemed to be missing.

  • 2 As missing excisable stamps, non-classification shall be deemed to be:

    • a. Part of the Stamp Stock;

    • (b) return shall be sent to the inspector;

    • (c) have been destroyed under official supervision;

    • d. have been lost due to force majeure or accident;

    • (e) bear on tobacco products and for which the excise duty has become chargeable in another Member State, and the removal or destruction of the excise stamps is demonstrated to the satisfaction of the inspector.

  • 3 From the moment the excise stamps have been received at the distribution point on behalf of the person who applied for the excise stamps, the person who applied for the excise stamps shall be liable for the amount of excise duty which the to represent excise stamps.

  • 4 The person who has applied for the excise stamps must pay the amount of excise duty corresponding to the missing excise stamps.

  • 5 The amount of excise duty corresponding to the missing excise stamps shall be determined by the inspector in the case of a statement of interest. When determining the amount of excise duty corresponding to the missing excise stamps, the inspector shall make the following distinction:

    • a. Unprinted blank stamp duty: an amount of excise duty corresponding to a weighted average price and quantity per stamp applicant at the time the rate is fixed at the rate currently applicable;

    • b. printed excise stamp: the amount shall be derived from the price and quantity entered in the records and recorded on the missing stamps according to the applicable rate at that time.

  • 6 For the purposes of this Article and the provisions based thereon, the following definitions shall apply:

    • a. Unprinted non-printed excise stamp: Excise-stamp duty seals which cannot be regarded as printed excisable stamps;

    • b. Printed excisable stamps: excise stamps for cigarettes or smoking tobacco bearing the information relating to the type of tobacco product, the retail price, the quantity and the tariff code or excise stamps for cigars provided with regard to the data relating to the product concerned. to the type of tobacco product and the retail price.

  • 8 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 78

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  • 1 The excise stamps are applied to the retail packaging of tobacco products.

  • 2 The excise stamps for cigarettes and smoking tobacco indicate the retail price, the tariff code, the type and the number of pieces or the mass of the tobacco product on which the seals are affixed. The excise stamps for cigars indicate the retail price and the type of tobacco product on which the seals are applied.

  • 3 By way of derogation from the first paragraph, cigars may be marked in a piecemable form of a stamp.

  • 4 In the case of ministerial rules, rules may be laid down concerning:

    • a. The shape and colour of the excise seals and the particulars to be included thereon;

    • b. the manner in which the excise seals are applied and made unsuitable for repeated use;

    • c. The method of packaging, the size of the contents of the packaging and the particulars to be indicated on the packaging.


Article 79

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  • 1 At the request of the person who has applied for the seals, excise stamps under official supervision may be destroyed.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down concerning the return of excise stamps and the destruction of excise stamps under official supervision.


Section 2-Control provisions

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Article 80

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  • 1 In order to ensure the levying of excise duty, rules may be laid down in respect of general measures of management in respect of:

    • (a) the transport of excise goods;

    • b. The provision of excise goods;

    • (c) the holding of excise goods outside a excise duty area.

  • 2 The first paragraph shall not apply to excise goods which have been placed under a customs suspensive procedure.

  • 3 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 81

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The authorisation of a product subject to excise duty for tobacco products may allow the holder of the authorisation, subject to conditions to be laid down, partly to be used for consumption of tobacco and tobacco products, whether or not covered with excise stamps, may, temporarily outside the excise-goods place, allow for certain operations or packaging operations without being temporarily excluded from the excise-duty goods place, by way of derogation from Article 2, first paragraph, part a , shall be considered as a result of consumption.


Article 82

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  • 1 In order to ensure the levying of excise duty on tobacco products, a general measure of administrative action may lay down rules on trade in and transport of raw tobacco and tobacco partly prepared for consumption.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 83

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  • 1 Excise goods and places in respect of which the manufacture or possession of products of excise duty there is subject to restrictive provisions are subject to examination.

  • 4 For the purposes of the examination referred to in paragraph 2, the following shall be the application of the inspector or an official designated by him, in accordance with rules to be laid down by a ministerial order:

    • (a) the commander of a vessel kept the ship at the same time to stop, to stop or to stop and to shut down and to make it stop and to set it up;

    • (b) the driver of a means of transport other than a vessel kept doing so immediately and, if the means of transport is propelled by mechanical force, to shut the engine out of operation.

  • 5 The officials referred to in paragraph 4 shall have the power to bring or make a means of transport, as referred to in paragraph 4, to a nearby location. The pilot-in-command or pilot shall be required to cooperate with the means of transport necessary for the investigation and transport and to transport the officials.


Article 84

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  • 1 The inspector or any official designated by him who carries out the investigation may claim that one or more samples are provided.

  • 2 At ministerial level, rules shall be laid down concerning the taking of samples.


Section 2A. Amendment of the excise duty of mineral oils

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Article 84a

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  • 1 In the case of an increase in the excise duty, Article 27, first paragraph In the case of the present increase in a storage depot for the mineral oils concerned, excise duty per 1000 L at a temperature of 15 °/o per 1000 kg is equal to the increase in excise duty on the mineral oils. the amount referred to in Article 27, first paragraph.

    The holding shall include the transport to a place of storage.

  • 2 The excise duty referred to in paragraph 1 shall not apply to mineral oils:

    • a. For which the time at which the excise duty is intended to Article 27, first paragraph , shall be due on or after the increase referred to in paragraph 1 above;

    • (b) for which an exemption from excise duty applies.

  • 3 For the purpose of storage, any building or site where mineral oils as referred to in the first paragraph are available for commercial purposes shall be understood as any building or site. Storage places in use with the same person shall be regarded as constituting one storage place.

  • 4 The excise duty referred to in paragraph 1 shall be levied on the owner of the mineral oils available in a storage depot and must be paid on a declaration.

  • 6 In the case of ministerial arrangements, detailed rules shall be laid down regarding the declaration.

  • 7 The excise duty referred to in paragraph 1 shall continue to be levied if the excise duty to be levied does not exceed € 250.


Article 84b

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  • 1 In the case of a reduction in the excise duty, Article 27, first paragraph , in the case of the mineral oils in question, which are available in a storage place for the reduction of the reduction in a warehouse, refund of excise duty per 1000 L at a temperature of 15 to 15 ° C per 1000 kg shall be granted for the reduction of the duty. a reduction in the amount referred to in Article 27, first paragraph.

    The availability of goods shall include transport to a place of storage.

  • 3 The owner of the mineral oils held in the storage depot shall be required to refund to the inspector no later than the fifth working day following the reduction of the reduction in the quantity of the mineral oils.

  • 4 The inspector shall decide on the request for a refund on an objection which may be contested.

  • 5 In the case of ministerial arrangements, detailed rules shall be laid down regarding the request for reimbursement.


Article 84c

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In the case of an amendment of the excise duty on the Article 27 A the ministerial arrangements to that effect may be laid down for the purpose of determining: Article 84 A or Article 84 B does not find application.


Section 3. Other provisions

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Article 85

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  • 1 In the case of a general measure of management, subject to conditions and restrictions, excise goods may be provided in a customs warehousing procedure.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 86

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  • 1 The inspector may lay down simplified procedures for frequent and regular movements of excise goods under a duty suspension arrangement which are carried out in the territories of two or more Member States.

  • 2 The simplified procedures referred to in paragraph 1 shall be established in agreement with the Member States concerned and shall be laid down in one or more agreements.

  • 3 In the case of general management measures, conditions and restrictions may be laid down for the application of the simplified procedures and agreements referred to in the second paragraph.

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 86a [ Expired by 01-04-2010]

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Article 86b [ Expired-to-01-04-2010]

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Article 87 [ Verfalls per 01-04-2010]

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Article 88 [ Expired by 01-04-2010]

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Article 89

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  • 1 In the case of a general measure of management, further rules may be laid down to supplement the matters covered by this Act, in order to ensure the correct application of the law.

  • 2 In the case of a ministerial arrangement, detailed rules may be laid down for the implementation of the general measure of management referred to in the first paragraph.

Chapter VII. Prohibitions and penal provisions

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Section 1. Prohibitions

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Article 90

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  • 1 It is not allowed to manufacture or to have a distillant without a permit to that effect from the inspector.

  • 2 The term 'distillates' means any apparatus, whether or not ready for use, which is suitable for the separation of ethanol from ethanol-containing substances.

  • 3 The authorisation shall be granted on request.

  • 4 The granting, adjustment and revocation of a licence and the rejection of a request shall be made in the case of an objection which may be contested.

  • 5 Within eight weeks of receipt of the request, the inspector shall make a decision on the request for objection, or send the notification referred to in paragraph 6.

  • 6 If the inspector is unable to give the contested decision within the period specified in paragraph 5, he shall inform the person concerned of the reasons therefor and indicate the time limit to which the decision vitiated by the objection may be contested. It will be given.

  • 7 By ministerial arrangement:

    • a. Rules shall be laid down in respect of the conditions to be included in the authorization;

    • (b) distillating appliances for which no licence is required are designated.

  • 8 Article 83 shall apply mutatis mutandis in places where distilleries are manufactured or available.


Article 90a [ Expired by 01-01-2003]

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Article 91

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  • 1 It is not permitted to have mineral oils provided for in the field of reconnaissance for reconnaissance agents prescribed under the Ministerial procedure, outside a place of excise duty, together with the means to which the secession, removal or change of such equipment reconnaissance resources in these oils may bring about or promote.

  • 2 It is not permitted to have, or to have, mineral oils provided for reconnaissance or reconnaissance agents prescribed under a Ministerial Regulation outside a duty suspension arrangement or a customs debt plan other than in:

    • a. Tanks from which mineral oils are delivered to the fuel tanks of vessels other than recreational vessels, provided that these vessels are in possession of and used by the person making the decision on the former tanks;

    • b. Ships ' fuel tanks, other than recreational craft, provided that the mineral oil is used for the propulsion of these ships or as marine requirements on board these ships;

    • c. Storage tanks for mineral oils intended to be delivered from such tanks to the fuel tanks of vessels other than recreational vessels;

    • d. cargo tanks of vessels, vehicles and railway wagons.

  • 3 Under ministerial arrangements, conditions and restrictions may be waived in special cases in respect of the prohibitions referred to in the first and second paragraphs.

  • 4 In the case of ministerial arrangements, conditions and restrictions may be laid down in respect of places where mineral oils may be provided with reconnaissance agents.


Article 92

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  • 1 It is not permitted to add reconnaissance funds to light oils as required by Ministerial Regulations.

  • 2 It shall not be permitted to have light oil which is provided for by means of reconnaissance or reconnaissance means prescribed by a ministerial arrangement.


Article 93

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  • 1 It is not permitted to bring tobacco products that have been provided with excise stamps from a excise duty to tobacco products to another excise duty for tobacco products or to place under a customs suspensions procedure.

  • 2 The first paragraph shall not apply where:

    • a. For the excise duty place referred to in that paragraph, as a result of: Article 53, third paragraph , a declaration is made by the same holder of authorisation;

    • b. The excise stamps have been applied for by the permit holder of the excise-goods place in which the tobacco products are placed.

  • 3 The inspector may, in addition to the provisions of paragraph 2 (b), further lay down the conditions for the application of the provisions of the Regulation.


Article 94

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  • 1 It is the one who is on the basis of Article 75 Excise stamps may not be allowed to be placed on the market under more than one retail selling price for the same tobacco product, unless there is a clear distinction in the mark or by a brand in which it is packed. Made.

  • 2 A derogation from the first paragraph may be granted by ministerial arrangement under conditions to be laid down.


Article 95

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  • 1 It is prohibited to sell, offer for sale, or deliver tobacco products if the packaging does not comply with the product (s) of Article 78 shall not be subject to the prescribed conditions or the excise stamps laid down in the prescribed procedure.

  • 2 It is not permitted to sell tobacco products to anyone other than resellers, to offer for sale or to deliver for:

    • a. A lower price than that specified on the excise stamps;

    • b. A higher price than the one mentioned on the excise stamps.

  • 3 Under the provisions of paragraph 2 (a), the sale to other persons other than resellers shall, in any form, provide gifts, access and vouchers as well as to the provision of cooperation to acts which are focused on the benefit of third parties.

  • 4 By ministerial arrangement, derogation from the first paragraph may be granted, subject to conditions to be laid down.


Article 95a

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  • 1 In the case of an autonomous excise increase in the total excise duty of cigarettes or smoking tobacco, and between the date of publication of the new excise duty rates for these tobacco products and the effective date of this new product, excise duty rates shall be at least two months from the first day of the second calendar month following the month in which the excise duty change takes place not to sell the tobacco product to resellers, to offer for sale or to be delivered if the packaging is provided with prior to the effective date of the new excise duty rates in respect of the removal of the tobacco products prescribed for the tobacco product concerned.

  • For the purposes of this Article, the following definitions shall apply:

    • a. Autonomous increase in excise duty: amendment of the rates of excise duty, mentioned in Article 35 , which leads to an increase in the total excise duty, and which does not result from Article 36 ;

    • b. smoking tobacco: smoking tobacco as intended Article 32 , not including pipe tobacco;

    • c. pipe tobacco: smoking tobacco as intended Article 32 , intended to be smoked with a pipe.

  • 3 A reseller referred to in paragraph 1 shall be understood to mean a vending machine to be used for the sale of tobacco products. The supply of tobacco products to a vending machine used for the sale of tobacco products in the first paragraph does not mean the delivery of tobacco products which come from another vending machine of the same owner.

  • 4 For a holding, the distribution centre and the retail trade of which belong to the same legal entity, the supply to the retail trade centre of the distribution centre shall be understood to mean that the supply is to be delivered to the same legal person.

  • 5 The surrender referred to in paragraph 1 shall not be understood as the return of cigarettes or smoking tobacco by resellers to those who have sold or delivered them to such resellers prior to such tobacco products.

  • 6 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 96

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It is not for anyone who has the permission to apply for excise stamps:

  • a. Excise stamps used to be available;

  • b. To transfer unused excisable stamps to anyone other than the inspector;

  • c. To involve unused excise stamps from others than the inspector.


Section 2 Criminal provisions

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Article 97

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The person who intentionally Article 5 It shall be punished by imprisonment of up to four years or a fine of the fourth category or, if this amount is higher, at most once the amount of the underpaid excise duty.


Article 98

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Any person who intentionally gives a excise duty for which exemption or refund of excise duty is granted a destination for which no exemption or refund of excise duty would have been granted shall be penalised by imprisonment not exceeding four years, or a fine of the fourth category or, if this amount is higher, at most once the amount of the underpaid excise duty.


Article 99

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  • 2 The One Who Article 90, first paragraph , prohibition contained in it, while knowing whether it is reasonable to know that the distilldevice is or will be intended to be used for the purpose of circumventing the excise duty, shall be penalised by imprisonment of not more than four years, or the fourth category.


Article 100

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  • 2 The person who intentionally overcomes one of the prohibitions referred to in paragraph 1 shall be penalised by imprisonment of not more than two years or a fine of the fourth category.


Article 101

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  • 2 The person who intentionally overcomes one of the prohibitions referred to in paragraph 1 shall be penalised by imprisonment of not more than two years or a fine of the fourth category.


Article 102

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  • 1 The person shall be fined with a fine of the third category of tobacco products which, contrary to the provisions of law, does not provide for the prescribed excise stamps.

  • 2 The person who intentionally overcomes the prohibition referred to in paragraph 1 shall be punished by imprisonment of a maximum of two years or a fine of the fourth category.


Section 3. Administrative penalty

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Article 102a

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  • 1 The one that is in Article 95a The inspector may, in respect of which the inspector may impose a fine of € 5.278 or, if this amount is higher, pay not more than twice the amount of the excise duty which would have been charged if the packing had been supplied has been of the excise duty seal prescribed for the tobacco product concerned by the effective date of the new excise duty rates referred to in Article 95a.

Chapter VIII. Final provisions

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Article 103

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The entry into force of this law shall be governed by law.


Article 104

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This law can be cited as law on excise duty.

Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.

Issued at The Hague, 31 October 1991

Beatrix

The Secretary of State for Finance,

M. J. J. van Amelsvoort

Published on the 14th November 1991

The Minister of Justice,

E. M. H. Hirsch Ballin