The Act Of 6 December 2008 On Excise

Original Language Title: USTAWA z dnia 6 grudnia 2008 r. o podatku akcyzowym

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DIVISION I General provisions Art. 1. [range] 1. The Act provides for the taxation of excise, hereinafter referred to as "excise" excise and passenger cars, the organisation of the market in akcyzowymi, as well as determination of the excise marks.

2. Excise duty is the revenue of the State budget.

Article. 2. [Definitions] 1. Used in this Act shall mean: 1) excise goods-energy products, electricity, alcoholic beverages, tobacco and dried tobacco, referred to in annex 1 to this Act;

1A) coal products-energy products referred to in item. 19-21 of annex 1 to this Act;

1B) gas products-energy products falling within CN codes 2711 11 00, 2705 00 00, 2711 21 00, 2711 29 00 and other fuel fuel referred to in article 1. 89 para. 1 point 15 (a). (b), excluding energy products falling within CN code 2901 10 00;

2) the territory of the country – the territory of the Republic of Poland;

3) the territory of a Member State-the territory of the State to which according to the article. 52 of the Treaty on European Union and article. 349 and 355 of the Treaty on the functioning of the European Union apply these Treaties, with the exception of the territory of the country, except that: (a)) shall not be regarded as the territory of a Member State:-the Canary Islands, subject to the provisions of paragraph 2. 2 – overseas departments of the French Republic, subject to the provisions of paragraph 2. 3-the Åland Islands, the Channel Islands, is a territory covered by the scope of the article. 355 paragraph 2. (3) of the Treaty on the functioning of the European Union,-the island of Heligoland, the area of Buesingen,-Ceuta-Melilla,-Livigno, Campione d'Italia, the Italian – – waters of Lake Lugano, b) movement of the goods:-to start in the Principality of Monaco or intended for the Principality of Monaco shall be deemed to be the movement that started in the French Republic or intended for the French Republic, is to start in Jungholz and Mittelberg (Kleines Walsertal) or intended for Jungholz and Mittelberg (Kleines Walsertal) are deemed to be those that have a beginning movement in the Federal Republic of Germany or for the The Federal Republic of Germany, is to start on the Isle of Man or for the Isle of Man is considered the movement to start in the United Kingdom of Great Britain and Northern Ireland or for the United Kingdom of Great Britain and Northern Ireland, is to start in the San Marino or destined for San Marino is considered the movement to start in the Italian Republic or purpose for the Italian Republic , is to start in the sovereign areas of the United Kingdom of Great Britain and Northern Ireland of Akrotiri and Dhekelia or sovereign zones of the United Kingdom of Great Britain and Northern Ireland of Akrotiri and Dhekelia shall be deemed to be moving to the beginning of the Republic of Cyprus or intended for the Republic of Cyprus;

4) the territory of the European Union – national territory and the territories of the Member States;

5) the territory of a third country-territory other than the territory of the European Union;

6) export-export of the goods or passenger vehicles from the territory of a country outside the European Union endorsed by the Customs Office, which oversees the actual derivation of these products or cars outside the territory of the European Union;

7) import-import: a) passenger cars from the territory of a third country on the territory of the country, (b)) of the goods from the territory of a third country on the territory of the country:-If these goods at the time of entry into the territory of the country shall not be covered under a suspensive customs procedure, if these products are exempt from customs suspensive procedure or arrangement or procedure has been completed and the customs debt is incurred;

8) intra-Community supply – movement of excise goods or passenger vehicles from the territory of the country on the territory of a Member State;

9) intra-Community acquisition-displacement of the goods or passenger vehicles from the territory of a Member State within the territory of the country;

10) tax warehouse is a place where certain excise goods are manufactured, stored, handled or to which they are put, or from which they are derived is using procedures the duty suspension arrangement; in the case of a tax warehouse located in the territory of the country it is stated in the permit issued by the competent Director of the Customs Office;

11) the warehousekeeper is the entity to whom authorisation to operate a tax warehouse;

12) the procedure for the suspension of excise duty – the procedure followed during the production, storage, handling and movement of the goods, in the course of which, when they are satisfied the conditions laid down in the provisions of this Act and regulations issued under it, with a tax liability does not arise tax liability;

13) registered recipient – an entity, which authorised the acquisition of intra-Community or on a one-time acquisition of intra-Community excise sent using the procedure the duty suspension arrangement, within the framework of the business, hereinafter referred to as "the authorisation to purchase excise as a registered payee" or "permission for a one-time purchase of the goods as a registered consignee";

14) (repealed);

14A) registered consignor – the entity to whom authorisation to send imported excise from the place of import using the procedure the duty suspension arrangement, within the framework of the business;

15) e-AD-electronic administrative document, on the basis of which travels through excise goods using the procedure the duty suspension arrangement;

15A) a document that replaces the e-AD-document, on the basis of which travels through the excise duty suspension arrangement using the procedure, when the System is unavailable, containing the same data as the e-AD;

16) the simplified accompanying document-a document, on the basis of which travels, in the framework of intra-Community supplies, or intra-Community acquisition, excise the excise duties paid and ethyl alcohol completely contaminated the measures permitted for denaturing ethanol under Commission Regulation (EC) no 3199/93 of 22 November 1993 on the mutual recognition of procedures for the total contamination of ethyl alcohol for the purposes of exemption from excise duty (OJ. EC-L 288 of 23.11.1993, p. 12, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 249, as amended. d.);

17) tax stamps-characters, as defined by the proper Minister of public financies, used to mark of the goods subject to the determination, including: a) tax tax stamps, which are the receipt amount representing the value of the tax stamps, b) verification tax stamps, which are the confirmation of the rights of an entity which has the task to mark excise excise marks, to the destination of these products for sale;

18) invoice – an invoice within the meaning of the provisions on tax on goods and services;

19) customer final – entity purchasing electricity, without concessions on the production, transfer, distribution or marketing of electricity within the meaning of the provisions of the Act of 10 April 1997-energy law (Journal of laws of 2006 No 89 item 625, as amended), with the exception of: (a) the stock exchange company) within the meaning of the Act of 26 October 2000 on the commodity exchanges (Journal of laws of 2010 # 48 , item. 284, no. 81, item. 530 and No. 182, item. 1228 and 2011 No. 94, item. 551 and # 106, item. 622) acquiring electricity for as described in the article. 5. 3A of the Act of 26 October 2000 on the commodity exchanges, b) freight brokerages and brokerage houses within the meaning of the Act of 26 October 2000 on the commodity exchanges buying electricity for the function described in the article. 9. 2 of the Act of 26 October 2000 on the commodity exchanges or buying electricity on behalf of the principal on a regulated market within the meaning of the Act of 29 July 2005 on trading in financial instruments (Journal of laws of 2010 # 211, item 1384 and 2011 No. 106, item 622), c) listed on the clearing-house, the national depository for Securities S.A. or the company , which gave the national depository activities from the scope of the tasks referred to in article 1. 48 para. 2 of the Act of 29 July 2005 on trading in financial instruments, buying electricity from the title as described in the article. 9. 2 of the Act of 26 October 2000 on the commodity exchanges, d) company at the same time clearing and clearing house within the meaning of the Act of 29 July 2005 on trading in financial instruments purchasing electricity for as referred to in article 1. 68A paragraph. 14 of the Act of 29 July 2005 on trading in financial instruments or for the purpose of clearing and settlement transactions concluded on a regulated market;

19a) the final buyer of the gas – an entity that: (a) within the territory of the country) acquires, imports or acquires accomplished within the EU gas products, or (b)) has obtained otherwise than by means of the acquisition of gas products


-non-intermediary gas entity;

20) cavities of the goods – any loss: a) of the goods referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, created in the course of the procedure the duty suspension arrangement, excluding losses incurred during the production of the energy products or tobacco, b) exempted from excise duty due to: – alcoholic beverages – energy products, with the exception of carbon products, moving and, in the case of the mediation subject also, storage, c) carbon products created in the course of their movement on the territory of the country in relation with the realisation of the action which is the subject of taxation, excise duties;

21) sale – the Act of actual or legal, in which the result is to transfer possession or ownership of the object of sale to another party;

22) entity that consumes – entity: a) having a residence, Office or place of business in the territory of the country, that excise goods covered by the exemption from excise duty on account of their end-use consuming on the objectives for the exemption, b) without residence, registered office or place of business in the territory of the country that receives the acquired energy products exempt from excise duty by reason of their end-use referred to in article 1. 32 paragraph 1. 1 paragraphs 1 and 2, directly to the tank permanently installed on the aircraft or vessel, if the packing slip is identified the aircraft or vessel, to which they are supplied to the acquired products;

23) the intermediary entity established or resident in the territory of the country, which permit to engage in the business of providing the excise exempted from excise duty because of their intended use from a tax warehouse on the territory of the country to the entity consuming and, in the case of the excise goods referred to in article 1. 32 paragraph 1. 1, also directly from the import;

23A) the intermediary entity carbon – an entity established or resident in the territory of the country: a) making sales, intra-Community supply, intra-Community acquisition, import or export of carbon products, or (b)) that uses carbon products for the purposes of exemption from excise duty and for purposes not covered by the exemption from excise duty, or (c)) that uses carbon products for the purposes of exemption from excise duty and to the purposes of non-excise-that in writing inform the competent Director of the Customs Office of this activity;

23B) the intermediary entity tobacco – an entity engaged in an economic activity in the sale of dried tobacco, that in writing inform the competent Director of the Customs Office of this activity;

23 c) the final buyer of carbon – an entity that: (a) within the territory of the country) acquires, imports or acquires accomplished within the EU coal products, or (b)) has obtained otherwise than by acquiring coal products-non-intermediary carbon entity;

23d) intermediary gas entity – an entity established or resident in the territory of the country or holding a concession on natural gas trading in the territory of the country: a) making sales, intra-Community supply, intra-Community acquisition, import or export of manufactured gas, or (b)) that uses gas products for the purposes of exemption from excise duty and for purposes not covered by the exemption from excise duty, or c) using gas products for the purposes of exemption from excise duty and for the purposes covered by the zero rate of excise duty or (d)) which is a leading stock exchange in goods within the meaning of the Act of 26 October 2000 on the commodity exchanges, which purchases gas products of function that is described in the article. 5. 3A of the Act of 26 October 2000 on the commodity exchanges, or e) who is a trademark of brokerage or brokerage within the meaning of the Act of 26 October 2000 on the commodity exchanges, purchasers of products gas for function that is described in the article. 9. 2 of the Act of 26 October 2000 on the commodity exchanges or purchasers of gas products for the account of the principal on a regulated market within the meaning of the Act of 29 July 2005 on trading in financial instruments, or (f)), the Stock Exchange Chamber of Commerce account, national Deposit Securities S.A. or company whose national depository donated to perform task activities referred to in article 1. 48 para. 2 of the Act of 29 July 2005 on trading in financial instruments, acquiring products gas for function that is described in the article. 9. 2 of the Act of 26 October 2000 on the commodity exchanges, or g) is a leading at clearing and clearing house within the meaning of the Act of 29 July 2005 on trading in financial instruments, acquiring gas products for Office, referred to in article 1. 68A paragraph. 14 of the Act of 29 July 2005 on trading in financial instruments, or for the purpose of clearing and settlement transactions concluded on a regulated market – which has notified in writing the competent Director of the Customs Office of this activity;

24) suspending the customs procedure-suspending the customs procedure within the meaning of the customs legislation, as well as the introduction of excise to the place of temporary storage, free zones or free warehouses;

25) place import-other than a tax warehouse, where the imported products subject to excise duty at the time of release for free circulation within the meaning of the customs legislation;

26) System-the national electronic system to handle excise movement using the procedure the duty suspension arrangement and, in particular, to send e-AD, the report of receipt and export report, cancellation of the e-AD, of a change of destination and notice of change of destination referred to in Commission Regulation (EC) no 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised excise movement procedures in a procedure for the suspension of excise duty (OJ. EU L 197 of 29.07.2009, p. 24);

27) a report of receipt – report submitted through the system which is evidence that the movement of the goods using the procedure the duty suspension arrangement has been completed;

28) document that replaces the report of receipt-a document containing the same data as the report of receipt, which is evidence that the movement of the goods using the procedure the duty suspension arrangement is completed, used when the System is not available;

29) export report – report submitted through the system which is proof that, in the case of export shipments of the goods using the procedure the duty suspension arrangement has been completed;

30) document that replaces the export report – a document that contains the same data as the report of export, which is proof that, in the case of export shipments of the goods using the procedure the duty suspension arrangement is completed, used when the System is not available;

31) the dispatcher – operator of the tax warehouse or the registered consignor who send excise goods using the procedure the duty suspension arrangement;

32) – entity importer warehousekeeper, the registered consignee, buyer in the territory of a Member State which is the entity authorized by the competent tax authorities of the Member State of the European Union to receive excise goods under duty suspension arrangement or entity exempt from excise duty resulting from the article. 31 para. 1, to which they are sent to excise from the procedure the duty suspension arrangement;

33) mineralogical processes-processes classified in the NACE nomenclature under code DI 26 "manufacture of products of the other non-metallic raw materials" in Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community (OJ. EU L 293 of 24.10.1990, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 02.04, p. 177, as amended. d.).

2. Where, in accordance with art. 5. 4 Council Directive 2008/118/EC of 16 December 2008 concerning the General arrangements for excise duty and repealing Directive 92/12/EEC (OJ. EU L 9 from 14.01.2009, p. 12), the Kingdom of Spain makes a statement that this Directive shall apply to the Canary Islands, they considered the territory of a Member State.

3. Where, in accordance with art. 5. 5 Council Directive 2008/118/EC of 16 December 2008 concerning the General arrangements for excise duty and repealing Directive 92/12/EEC (OJ. EU L 9 from 14.01.2009, p. 12), the French Republic makes a statement that this directive will apply in the French overseas departments, these departments will be considered the territory of a Member State.

4. The proper Minister of public financies will announce, by way of notice in the official journal of the Ministry of finance, the date from which the Canary Islands and the French overseas departments will be considered the territory of a Member State.


Article. 3. [the combined nomenclature (CN)] 1. For the purposes of the arrangement and marking of the goods excise marks shall apply to the classification in the corresponding to the combined nomenclature (CN) in accordance with Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff (OJ. EC-L 256 of 07.09.1987, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 2, t. 2, p. 382, as amended. d.).

2. Amendments to the combined nomenclature (CN) do not cause changes in the excise excise and passenger cars, if they are not specified in this Act.

Article. 4. [tax relief and tax exemption] Relief and tax exemptions granted on the basis of separate provisions do not apply to excise duty.

Article. 5. [the acts and facts taxed excise] or facts, referred to in article 1. 8 paragraph 1. 1-5, art. 9. 1, art. 9A paragraph. 1 and 2, article. 9B paragraph 1. 1 and 2, article. 9 c of paragraph 1. 1 and 2 and article. 100 paragraph 1. 1 and 2, are the subject of taxation of excise duties, regardless of whether they were made or formed in compliance with the conditions and forms provided for by law.

Article. 6. [the application of the provisions of the tax code] proceedings in matters arising out of the provisions of this Act shall apply to the provisions of the Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, as amended), unless this Act provides otherwise.

Article. 7. [the central liaison office (ELO)] 1. The unit of administrative cooperation in the field of excise duties is the central liaison office (ELO), located in the Office that supports the proper Minister of public financies, which performs tasks in the field of administrative cooperation in the field of excise duties referred to in Council Regulation (EC) no 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties (OJ. EU L 359 of 04.12.2004, p. 1).

2. The proper Minister of public financies may designate, by way of interlocutory procedures, also a different unit for administrative cooperation in the field of excise duties, specified in the regulation referred to in paragraph 1. 1, specifying the range of its responsibilities, as well as rules for its cooperation with the tax authorities in the field of excise duties.

Article. 7A. the [Agreement on liability for the construction or maintenance of the cross-border bridge] if by the Republic of Poland from a Member State of the European Union agreement on liability for the construction or maintenance of the cross-border bridge, the bridge and place its construction, referred to in the agreement, shall be considered as part of the territory of a Member State which, in accordance with the contract, is responsible for the construction or maintenance of the bridge.

Article. 7B. [the application of binding tariff information] 1. Binding tariff information, referred to in article 1. 12 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ. EU L 302, 19.10.1992 of, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 2, vol. 4, p. 307, as amended. d.), has accordingly in the course in akcyzowymi on the territory of the country and in their acquisition of intra-Community trade in accordance with the provisions of Council Regulation (EEC) No 2913/92 establishing the Community customs code and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ. EU L 253, 11.10.1993, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 2, vol. 6, p. 3, as amended. d.).

2. The provisions of paragraph 1. 1 shall not apply in the case of binding tariff information issued on the basis of the amendments to the combined nomenclature, that is not specified in this Act.



Article. 7 c [procedures] 1. In the case of excise duty do not apply the single authorisation for simplified procedures referred to in article 1. 1 paragraph 13 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code.

2. The simplified procedures referred to in article 1. paragraph 76. 1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code, shall not apply to: 1) ethyl alcohol;

2) motor fuels, subject to paragraph 2. 3 and 4.

3. The simplified procedures referred to in article 1. paragraph 76. 1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code, are applicable to entities whose turnover within the meaning of the provisions on tax on goods and services, motor fuels, exceeded $40 million in the previous tax year.

4. in the case of company beginning activities in the field of motor fuels, use of the simplified procedures referred to in article 1. paragraph 76. 1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code is: 1) in the start-up year-make a statement in which an entity declares in a given year in excess of the market required turnover decreased in proportion to the number of months of establishment;

2) in the year following the year of start of operations – to get the year started trading in excess of the required turnover decreased in proportion to the number of months of business.



SECTION II taxation of excise duties excise Chapter 1 subject of taxation and tax Articles. 8. [Subject to excise duty taxation] 1. Subject of taxation of excise duties is: 1) production of the goods;

2) the introduction of excise to a tax warehouse;

3) import Excise, excluding the import of the goods sent then using the procedure the duty suspension arrangement of the place of import by a registered consignor not an importer of these products;

4) intra-Community acquisition of the goods, with the exception of the intra-Community acquisition carried out to a tax warehouse;

5) exit from a tax warehouse, outside a procedure suspension of excise duty, the excise tax warehouse the operator-owned which are not, with the exception of the excise exempted from excise duty on account of their end-use, by an entity referred to in art. 13 paragraph 1. 3;

6) sending using the procedure the duty suspension arrangement of imported excise from the place of import by a registered consignor not an importer of these products.

2. the taxation of excise duties is also: 1) use of the goods covered by the exemption from excise duty on account of their end-use, or a specific rate of duty related to their purpose, if their use: a) was incompatible with the purpose of conferring the right to exemption from excise duty or apply the rates of excise duty or b) occurred without eligibility for exemption from excise duty or apply the rates of excise duty;

2) provide excise exemption from excise duty on account of their end-use, where it was held without conditions for applying the exemption from excise duty;

3) the sale of excise goods outside the procedure the duty suspension arrangement, covered by a specific rate of duty related to their purpose, where the sale took place without eligibility to apply the rates of excise duty;

4) the acquisition or possession of excise goods outside the procedure the duty suspension arrangement, if these products has not been paid the excise duty in due amount and as a result of the tax audit, control proceedings or tax proceedings has not been established that the tax was paid.

3. the taxation of excise duties are also excise losses or complete destruction of excise goods referred to in article 1. 2. 1 paragraph 20. The product shall be deemed to be totally destroyed, when can no longer be used as a duty.

4. Subject to taxation is also taxed consumption: 1) of the goods referred to in annex 2 to this Act, referred to in article 1. 89 para. 2, for the manufacture of other products;

2) alcoholic beverages referred to in article 1. 32 paragraph 1. 4 paragraphs 2 and 3, by the entity consuming.

5. the taxation of excise duties is also selling or offering for sale of cigarettes or smoking tobacco outside a procedure the duty suspension arrangement, with a fee above the maximum retail price, including in conjunction with other goods or services, or in connection with the granting to the purchaser free bonus in the form of other goods or services, and, in the case of cigarettes or smoking tobacco marked at the same time, the tax and Excise characters legalizacyjnymi If the payment exceeds the amount equal to the sum of the maximum retail price and the amount of 1.30 zł, the amount of the trade tax stamps.


6. If, in relation to the manufacture of excise duties was tax obligation in relation with the realisation of one of the activities referred to in paragraph 1. 1, it does not arise on the basis of the tax liability otherwise subject to excise, if the amount of the excise duty was, after the suspension of excise duty, specified or declared in the payable, unless the Act provides otherwise.

Article. 9. [the subject of taxation of excise duties in the case of electricity] 1. In the case of electricity subject to taxation of excise duties is: 1) the intra-Community acquisition of electricity by the final purchaser;

2) sale of electricity to the final buyer in the territory of the country, including by non-entity concessions for generation, transmission, distribution or marketing of electricity within the meaning of the provisions of the Act of 10 April 1997 – energy, who produced this energy;

3) the electricity consumption of a concession referred to in paragraph 2;

4) consumption of electricity by the entity without a concession referred to in paragraph 2, which produced this energy;

5) import electricity by the final purchaser;

6) electricity consumption by the purchaser of the final, unless it paid the excise duty in the payable amount and cannot determine the entity that has made the sale of the electricity to the ultimate buyer.

2. electricity consumption are not considered to be losses incurred as a result of the transmission or distribution of electricity, with the exception of the energy used in connection with its transmission or distribution and electricity taken illegally.

3. If, in relation to the electricity was the tax obligation in relation with the realisation of one of the activities referred to in paragraph 1. 1, there is the tax obligation in relation with the realisation of the other activity subject to excise, if the amount of the excise duty has been defined or declared in the payable, unless the Act provides otherwise.



Article. 9A. [subject of taxation of excise duties in the case of carbon products] 1. In the case of carbon products subject to taxation to excise duty is: 1) the sale of carbon products in the territory of the country to the final purchaser of coal;

2) intra-Community acquisition of carbon products by the final purchaser of coal;

3) import carbon products by the final purchaser of coal;

4) use of carbon by an intermediary entity carbon;

5) use of carbon products by the final purchaser of coal: a) acquired under an exemption referred to in article 1. 31A paragraph. 1, for purposes other than exempt under this provision, and such use shall also be a violation of the conditions referred to in article 1. 31A paragraph. 3, and the sale, export or intra-Community supply of coal products by the final purchaser of coal instead of using them for the purposes referred to in article 1. 31A paragraph. 1, b) obtained otherwise than by way of acquisition, c) If you cannot determine the entity that made the sale of carbon to the final purchaser of the coal, and as a result of the tax audit, control proceedings or tax proceedings has not been established that tax has been paid in due amount;

6) use or sale of carbon obtained by criminal offence;

7) rise to losses of carbon.

2. the sale of coal considered to: 1) the sale, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code;

2) Exchange, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code;

3) release in Exchange for the debt;

4) Edition in place of cash benefit;

5) donation, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code;

6) release in return for specific actions;

7) the transfer or use for the purpose of representation or advertising;

8) the transfer by a taxable person for personal needs of the taxpayer, partners, members, shareholders, members and their family, members of which are legal persons, members of the Association, as well as employed by the employees and former employees;

9) use for the purposes of the business.

3. If, in relation to carbon products was the tax obligation in relation with the realisation of one of the following subject to excise, no tax liability on the basis of another action subject to excise, if the amount of the excise duty has been defined or declared in the payable, unless the Act provides otherwise.

4. In the case of sales of carbon products the seller is obliged to determine whether sells these products pośredniczącemu coal operator or the final customer to the coal.

5. in the case of sale of carbon pośredniczącemu entity to the coal seller may require the presentation of receipt of notification of the intention to start a business as an intermediary entity, and in the event of refusal of the subject can refuse the sale of coal at a price 4 excise duty.



Article. 9B. [subject of taxation of excise duties in the case of dried tobacco] 1. In the case of dried fodder subject to taxation of tobacco excise duties is: 1) the intra-Community acquisition of dried tobacco by another entity than the tax warehouse operator or the intermediary entity tobacco;

2) sale of dried tobacco to another entity than the tax warehouse operator or the intermediary entity tobacco;

3) import of dried tobacco by another entity than the tax warehouse operator or the intermediary entity tobacco;

4) consumption of dried tobacco by the intermediary entity tobacco;

5) consumption of dried tobacco by the operator of a tax warehouse for other purposes than the production of tobacco;

6) the acquisition or possession of dried tobacco by another entity than the operator of a tax warehouse, intermediary entity tobacco or the farmer who produced the dried tobacco, unless it paid the excise duty in the payable amount and cannot determine the entity that made the sale.

2. sales shall be deemed to be the activities referred to in article 1. 9A paragraph. 2 paragraphs 1 to 8.

3. If, in respect of dried tobacco was the tax obligation in relation with the realisation of one of the activities referred to in paragraph 1. 1, it does not arise on the basis of the tax liability otherwise subject to excise, if the amount of the excise duty has been defined or declared in the payable amount.

4. In the case of the sale of dried tobacco, the seller is obliged to determine whether selling the drought to the operator the tax warehouse or pośredniczącemu which entity.

5. In the situation referred to in paragraph 1. 4, seller of dried tobacco may require the purchaser to submit a permit to operate a tax warehouse or receipt of notification of the intention to start a business as an intermediary entity tobacco, and if you refuse their submission by the buyer may refuse the sale of dried tobacco at a price 4 excise duty.

Article. 9 c [the subject of taxation of excise duties in the case of gas] 1. In the case of gaseous products subject to taxation is: 1) the intra-Community acquisition of gas by the final purchaser of the gas;

2) sale of gas to the final purchaser of the gas;

3) import of gas by the final purchaser of the gas;

4) use of gas by the intermediary entity gas;

5) use of gas by the final purchaser of the gas: a) obtained otherwise than by way of acquisition, b) If you cannot determine the entity that made the sale of these products to the ultimate purchaser of the gas, and as a result of the tax audit, control proceedings or tax proceedings has not been established that the excise duty has been paid in due amount, c) acquired under an exemption referred to in article 1. 31B paragraph. 1 – 4, for purposes other than exempt under those provisions, and such use shall also be a violation of a condition referred to in article 2. 31B paragraph. 5-7 or 9, and the sale, export or intra-Community supply of gas by the final purchaser of gas instead of using them for the purposes referred to in article 1. 31B paragraph. 1-4.

2. For sale to the final customer gas gas products shall be deemed to be the activities referred to in article 1. 9A paragraph. 2 paragraphs 1 to 8.

3. If, in relation to gas products was the tax obligation in relation with the realisation of one of the activities referred to in paragraph 1. 1, it does not arise on the basis of the tax liability otherwise subject to excise, if the amount of the excise duty has been defined or declared in the payable amount.

4. in the case of sale of gas the seller is obliged to determine whether the products sold pośredniczącemu to the company or the customer to the final gas gas.

5. the seller of gas may require the customer to submit receipt notification of intent to start a business as an intermediary body gas, and in the event of a refusal of its submission by the buyer-may refuse the sale of gas at a price of 4 excise duty.


Article. 10. [the tax obligation] 1. Tax obligation arises on the date of implementation of the activities or existence of the facts which are subject to excise, unless the law provides otherwise.

1a. The tax obligation in respect of the marketing of coal within the territory of the country is formed from the date of issue of carbon products, including the carrier, and in the cases referred to in article 1. 9A paragraph. 2 paragraph 2 – 9, the date of implementation of those activities.

1B. If a sale of carbon products is confirmed by an invoice, tax obligation arises on the date of issue of the invoice, no later than 7. day after the date of the release of carbon.

2. The tax obligation in respect of the import of the goods shall arise on the date of a customs debt within the meaning of the customs legislation.

3. The tax obligation in respect of the intra-Community acquisition of the goods by the registered recipient shall arise on the date on which the excise goods were introduced to the specified in the relevant permit pickup of the goods.

4. The tax obligation in respect of the intra-Community acquisition of the goods from the excise duties paid, made for the purpose by the taxpayer's economic activity in the territory of the country, is formed from the date of receipt of the goods by a taxable person not later than in 7. day, counting from the date of shipment specified in the simplified accompanying document.

5. The tax obligation in respect of the intra-Community acquisition of the goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, except for carbon products, from the date of receipt of these products by the taxpayer.

6. the obligation of tax made by a natural person intra-Community acquisition of the goods from the excise duties paid, intended for commercial purposes referred to in article 1. 34, arises on the date of their movements within the country.

7. The tax obligation in respect of the intra-Community acquisition of the goods from the excise duties paid, made through a tax representative, referred to in article 2. 79 paragraph 1. 1, the date of receipt of the goods provided by the recipient in the territory of the country.

8. The tax obligation in respect of the sale of the goods referred to in article 1. 8 paragraph 1. 2 paragraph 3 and paragraph 4. 5, the day of the release of their customer.

9. If the sales referred to in article 1. 8 paragraph 1. 2, paragraph 3, should be confirmed by an invoice, tax obligation arises at the moment of issuance of the invoice, but not later than in 7. day from the date of issue of the product excise duty.

10. The tax obligation in respect of the acquisition or possession of the goods referred to in article 1. 8 paragraph 1. 2, paragraph 4, the date of the acquisition or possession of those products subject to the provisions of paragraph 2. 11.11. In the case of the Government, which came into possession of the excise goods referred to in article 1. 8 paragraph 1. 2 paragraph 4, pursuant to the provisions of separate operations specified in the rules of execution proceedings in the Administration carried out by these authorities, the tax obligation arises on the date of consumption or sale by these products.

Article. 11. [the tax obligation in the case of electricity] 1. In the case of electricity tax obligation arises: 1) from the date of the intra-Community acquisition of electricity by the final purchaser;

2) from the moment of issue to the end buyer of electricity, in the case of the sale of electricity on the territory of the country;

3) on electricity consumption, in the cases referred to in article 1. 9. 1 paragraphs 3, 4 and 6;

4) on the date the customs debt is incurred, in the case of import of electricity by the purchaser.

2. the issue of electricity referred to in paragraph 1. 1, point 2, to the final purchaser is associated with the issuing by the taxable person, the invoice or other document, according to which the payment of the charges have been disposed of by the taxpayer electricity.



Article. 11A. [day of the creation of tax liability in the case of dried tobacco] in the case of dried tobacco tax obligation arises on the day: 1) the intra-Community acquisition of dried tobacco;

2) release of dried tobacco in case of its sale;

3) consumption of dried tobacco;

4) the acquisition or possession of dried tobacco by another entity than the operator of a tax warehouse, intermediary entity tobacco or the farmer who produced the dried tobacco, unless it paid the excise duty in the payable amount and cannot determine the entity that has made the sale of dried tobacco;

5) a customs debt in the case of import of dried tobacco.

Article. 11B. [the day the tax obligation in the case of gas] 1. In the case of gas tax obligation arises on the day: 1) the intra-Community acquisition of gas by the final purchaser of the gas;

2) release of gas to the final purchaser of the gas, in the case of sale on the territory of the country;

3) a customs debt in the case of import of gas by the final purchaser of the gas;

4) use of gas by the entities in the cases referred to in article 1. 9 c of paragraph 1. 1 paragraph 4 or 5.

2. If the sale of gas is confirmed by an invoice or other document, according to which payment of the amount sold by the taxpayer makes gas, release of gas to the final purchaser of the gas is related to the issue of the invoice by the taxable person or of this document.

Article. 12. [determination of the date on which the tax liability was created] If you do not specify the date on which it was the tax obligation in respect of acts or facts which are subject to excise, for the date of its creation shall be deemed to be the day on which the authorized tax authority or tax inspection authority said to the activity or existence of the facts.



Chapter 2 the taxpayer of excise duty. Property tax authorities Article. 13. [Taxpayer excise] 1. Taxpayer of the excise tax is a natural person, legal person or organizational unit without legal personality which makes a taxable excise duties or for which there was the facts subject to excise, this entity: 1) acquiring or holding the excise goods outside the procedure for suspension of excise duty, if the products of these excise duty has not been paid in due amount and as a result of the tax audit, control proceedings or tax proceedings has not been established that tax has been paid;

2) purchaser of the final consumer of electricity, if the power has not been paid the excise duty in the payable amount and cannot determine the entity that has made the sale of the electricity to the ultimate purchaser;

2A), the purchaser or holder of dried tobacco non-operator tax warehouse, intermediate tobacco entity or a farmer, who produced dried tobacco, if not from the dried fodder paid excise duties in the payable amount and cannot determine the entity that made the sale of dried fodder;

3) which are cavities excise or total destruction of excise, referred to in article 1. 2. 1 paragraph 20, also when it is not the owner of the excise goods;

4) which is a tax representative;

5) which is the registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered recipient – for the intra-Community acquisition of the goods to another entity;

6) which is a registered consignor, if the send procedure suspension of excise duty excise goods from the place of import;

7) making the use or sale of products, which he obtained through criminal offence;

8) intermediate tobacco entity using the dried tobacco;

9) tax warehouse operator using the dried tobacco for purposes other than production of tobacco;

10) intermediate entity that uses carbon carbon products;

11) which is the final buyer of coal, in the case referred to in article 2. 9A paragraph. 1, paragraph 5;

12) which is the intermediate gas entity that uses gas products;

13) which is the final buyer of gas-in the case referred to in article 1. 9 c of paragraph 1. 1, paragraph 5.

2. The taxpayer is also non-importer, if pregnancy on it the obligation to pay the duties.

3. A taxable person in respect of an exit from a tax warehouse, outside a procedure the duty suspension arrangement, non-excise tax warehouse is the operator-owned entity owning these products, which has received from the competent Customs Office of the Director of the authorisation referred to in article 2. 54 paragraph 1. 1.4. If the tax obligation on several taxpayers with respect to activities or existence of the facts referred to in article 1. 8 paragraph 1. 1 paragraph 3 and paragraph 4. 2, 3 and 5, which are the same excise goods, payment of excise duties associated with these products by one of these taxpayers terminates the tax liability of the other taxpayers.

5. A person liable in the case of intra-Community acquisition: 1) electricity by the final purchaser, 2) gas products by the final purchaser of the gas


-from a foreign entity not established, place of residence or place of business in the territory of the country is the entity that represents the designated by the foreign entity.

6. in the case of: 1) no entity representing or 2) refuse to accept the registration of the entity representation by the competent Director of the Customs Office, or 3) transmit within by the purchaser of the final entity representing a copy of an invoice referred to in article 1. 24 paragraph. 1 paragraph 1 – taxable person in respect of the intra-Community acquisition of electricity from a foreign entity not established, place of residence or place of business in the territory of the country is the final buyer, who made the intra-Community acquisition of electricity.

6a. In the case of: 1) no entity representing or 2) refuse to accept the registration of the entity representation by the competent Director of the Customs Office, or 3) transmit within by the final purchaser of the gas company representing a copy of an invoice referred to in article 1. 24B paragraph. 1 paragraph 1 – taxable person in respect of the intra-Community acquisition of gas from foreign entity not established, place of residence or place of business in the territory of the country is the final buyer of the gas, which made the intra-Community acquisition of gas products.

7. (repealed).

Article. 14. [tax authorities competent in the field of excise duties] 1. The tax authorities competent in the field of excise duties are the head of the Customs Office and the Director of the Customs Chamber.

2. in the field of excise duties in the territory of the country shall perform the appropriate heads of Customs offices and directors of customs Chambers appointed by the proper Minister of public financies.

3. the jurisdiction of the Director of the authority and the Director of the Customs Chamber shall be determined according to the place of implementation of the Act or an instance of facts which are subject to excise, subject to paragraph 2. 4-5b and 7-10.

4. If the actions subject to excise are made or facts which are subject to excise occur within the jurisdiction of two or more of the tax authorities, jurisdiction, subject to the provisions of paragraph 2. 5, shall be established for: 1) legal persons and unincorporated organisational units – due to the address of their headquarters;

2) individuals – due to the address of their residence.

5. In situations: 1) setting standards for allowable losses excise or excise consumption limit, 2) Excise movement using the procedure the duty suspension arrangement, 3) notify the head of the Customs Office by the warehousekeeper of the intention to exit of the goods from a tax warehouse, 4) (repealed), jurisdiction shall be determined according to the place of execution of actions subject to excise or facts which are subject to excise with which there are associated activities referred to in paragraphs 1 to 3.

5a. the jurisdiction of the tax authority in matters of record or release of the Security-General with load shall be due to the place of the Act or an instance of facts as a basis for this record.

5b. In cases where tax liability expires as a result of its payment, the authority competent to record the release of the Security General of the load is head of the Customs Office to which the taxable person shall submit a tax return.

6. In the case referred to in paragraph 1. 4, at the request of the competent Director of the Customs office or the competent Director of the Customs Chamber, referred to in the application steps:, tax audit or tax proceedings performs respectively head of the Customs office or the Director of customs, in whose area of jurisdiction are performed subject to excise, or if there are facts which are subject to excise.

7. in the case of import or send using the procedure the duty suspension arrangement of the goods from the place of import as referred to in article. 8 paragraph 1. 1 paragraph 6, tax authorities in the field of excise duties are the head of the Customs Office and the Director of the Customs Chamber, right, on the basis of the customs legislation, to calculate and post the amount of import duty resulting from a customs debt.

8. In the case of natural persons, which make intra-Community acquisition, with the exception of the intra-Community acquisition in the context of the business, the tax authorities the competent locally are Chief of the Customs Office and the Director of the Customs Chamber, relevant due to the address of residence of such persons.

9. Tax authorities competent in the field of return of excise duty, as referred to in article. 42 paragraph 1. 4 and 8, and in article 1. 82 paragraph 1. 1, 2 and 2e, is head of the Customs Office and the Director of the Customs Chamber in which the billing and payment of excise duty.

10. If the property cannot be determined as specified in paragraph 2. 3-5 and 7-9, the competent tax authority is the head of the Customs Office and in Warsaw and Director of the Customs Chamber in Warsaw.

11. The proper Minister of public financies shall determine, by regulation, a list of the Customs offices and customs Chambers, which respectively are chiefs and directors are competent to perform the tasks in the field of excise duties in the territory of the country and the territorial coverage of their activities, taking into account the number of taxable persons established in the area.

Article. 15. [the authorities competent in matters concerning stamps] 1. The competent authorities in respect of matters relating to stamps are the head of the Customs Office and the Director of the Customs Chamber, appointed by the proper Minister of public financies, hereinafter referred to as respectively "the competent head of the Customs Office in cases of stamps" and "the competent Director of the Customs Chamber in matters of tax stamps", which the local jurisdiction shall be determined due to the address of the registered office or residence of an entity which has the task to mark excise excise marks.

2. If you can not determine jurisdiction as specified in paragraph 2. 1, the head of the Customs Office in cases of stamps and the competent Director of the Customs Chamber in matters of tax stamps is the head of the Customs Office II in Warsaw and the Director of the Customs Chamber in Warsaw.

3. The proper Minister of public financies shall determine, by regulation, a list of the Customs offices and customs Chambers, which respectively are chiefs and directors are competent in matters relating to stamps, as well as the territorial coverage of their activities, taking into account the territorial arrangement of the obowiązanych party to mark excise excise marks.



Chapter 3 registration of the entities Art. 16. [registration] 1. The operator of a business is obliged, before the implementation of the first steps subject to excise or the first steps using the excise exempted from excise duty on account of their end-use, submit a notification to the competent registration naczelnikowi Customs Office.

2. Registration should include data on this subject and by his economic activities, in particular the first and last name or the name of the entity, the address of its registered office or residence and to determine the type of economic activity and, in the case of a business from using the excise exempted from excise duty is also the addresses of the places of business and the determination of the type and the expected average monthly amount of consumed product excise duty.

3. the competent head of the Customs Office, without undue delay, no later than within 7 days from the day of acceptance of the Declaration of registration in writing confirms its acceptance.

3A. the entity wishing to carry on business as an intermediary entity, the intermediary entity or tobacco entity proxy gas instead of submission of registration referred to in paragraph 1. 1, is obliged to notify in writing the competent head of the Customs office before starting this activity. The notification shall include data on this subject and by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence, NIP or REGON or other identification number used in the State of residence or the residence of the entity and the type of business.

3B. the competent head of the Customs Office without undue delay in writing acknowledge receipt of notification of the intention to start a business as an intermediary entity, the intermediary entity or gas intermediary tobacco entity. This confirmation should contain the data referred to in paragraph 1. 3A, and the identification of the body.


3 c. the proper Minister of public financies or authorised by the authority shall publish, without undue delay, in the Bulletin of public information for a current list of carbon gas intermediaries intermediaries and intermediaries, including their following data: name and surname, or name and address of the registered office or residence, NIP or REGON or other identification number used in the State of residence or the residence of the entity and the type of business.

4. If the data contained in the registration application or written notice of the intention to start a business as an intermediary entity, the intermediary entity or gas intermediary entity tobacco will remain the same, the operator is obliged to report the change to the competent customs authority naczelnikowi within 7 days from the date on which the change occurred.

4A. The intermediary entity, the intermediary entity and entity proxy gas tobacco are obliged to inform the competent Customs Office of the Governor to cease carrying out such activities within 7 days from the date on which the business was discontinued.

5. the provision of paragraph 1. 1 does not apply in the case of entities established in the field of excise goods covered by only zero excise duty, subject to the provisions of paragraph 2. 8.6. In the event of a change of zero rates of excise duty in the different excise duty registration referred to in paragraph 1. 1, shall be submitted within 14 days from the date of the rate change.

7. the provisions of paragraphs 1 and 2. 1 to 6 shall not apply to entities doing business with the excise exempted from excise duty on account of their end-use, not on the territory of the country of establishment, place of residence or place of business.

7A. the provision of paragraph 1. 1 does not apply to the entities producing electricity with generators with a total capacity not exceeding 1 MW, which is not provided for the installation of combined and cooperating with each other, to transmit this energy, but is consumed by the entity, provided that energy products used to produce the electricity excise duty has been paid in due amount.

8. Entity wishing to carry on business in the field of the energy products referred to in article 1. 89 para. 2, non-registered entity in paragraph 1. 1, is required before starting this activity inform the competent head of the Customs Office, in order to determine acceptable standards of consumption referred to in article 1. paragraph 85. 2 paragraph 2.



Article. 16A. [for sale by an intermediary entity tobacco dried tobacco unmarked excise marks] 1. In the case of a sale by an intermediary entity tobacco dried tobacco unmarked excise marks to another entity than the tax warehouse operator or the intermediary entity tobacco, the competent head of the Customs Office it seems ex officio decision issued expires earlier ago pośredniczącemu which entity written confirmation of acceptance of the notification of the intention to start a business as an intermediary entity tobacco and delist it from the list referred to in article 1. 16 paragraph. 3 c 2. Written acknowledgement of receipt of a notice of intent to start a business as an intermediary entity tobacco product shall cease to be valid on the date of the decision referred to in paragraph 1. 1.3. The competent head of the Customs office after the decision referred to in paragraph 1. 1, an intermediary shall be abolished subject tobacco from the list referred to in article 1. 16 paragraph. 3 c, and shall be shown in the Bulletin of public information about loss of validity of the issued earlier ago pośredniczącemu which entity written confirmation of acceptance of the notification of the intention to start a business as an intermediary entity tobacco.

4. The re-release of the entity to which it was issued the decision referred to in paragraph 1. 1, written confirmation of acceptance of the notification of the intention to start doing business as an intermediary entity tobacco and putting it on the list referred to in article 1. 16 paragraph. 3 c, it is possible for three years after the date of notification of the decision referred to in paragraph 1. 1. Article. 17. [entity representing] 1. Entity representation referred to in article 2. 13 paragraph 1. 5, may just be the entity established on the territory of the country, fulfilling the conditions referred to in article 1. 48 para. 1 paragraphs 2 – 4, and who made the registration in accordance with article 5. 16. An entity that represents the registration Declaration should indicate in addition, represented by the foreign entity.

2. the competent head of the Customs Office refuses to accept the registration of company representation, which does not satisfy the conditions referred to in article 1. 48 para. 1 point 2-4.

3. the purchaser is obliged to send copies of the invoices referred to in article 1. 24 paragraph. 1 paragraph 1, entity representing within 14 days from the date of their receipt.

3A. The final buyer of the gas is obliged to send copies of the invoices referred to in article 1. 24B paragraph. 1 paragraph 1, entity representing within 14 days from the date of their receipt.

4. the competent head of the Customs Office shall be deleted from the registry operator that represents in the event of a breach of any of the conditions referred to in article 1. 48 para. 1 point 2-4. Article. 52 paragraph 1. 3 shall apply mutatis mutandis.

Article. 18. [the registry entities doing business taxed products] 1. The competent head of the Customs Office shall keep a register of operators referred to in article 1. 16 paragraph. 1. the register shall contain the data contained in the registration application.

2. At the request of the operator concerned the competent head of the Customs Office is obliged to issue a certificate stating whether or not the entity is a registered entity. The interested party can be both a registered entity itself, and any other entity having a legal interest in obtaining information about the registration.

3. The proper Minister of public financies keeps records in electronic form, which includes: 1) identification of the operators of tax warehouses registered consignees, registered sending, and intermediaries, headquarters or domicile addresses and the addresses of their electronic mail;

2) the type of activities by entities referred to in paragraph 1, and the type of excise goods covered by these activities;

3) addresses, under which tax warehouses are located, pickup of the goods by registered customers and the place in which it is carried out the activities of intermediaries, and their email addresses;

4) excise tax warehouse numbers, operators of tax warehouses registered consignees, registered sending, as well as the numbers of intermediaries.

4. the data from the records referred to in paragraph 1. 3, paragraph 4, shall be confirmed at the request of the interested parties or made available to the competent authorities of the Member States of the European Union and are used by the System.

Article. 19. [notification of cessation of activity taxed products] 1. If the entity has ceased to act as referred to in article 1. 16 paragraph. 1, is obliged within 7 days to submit a notification to cease these activities to the competent naczelnikowi of the Customs Office.

2. In the case of acquisition of the rights and obligations of the entity registered on the basis of separate regulations and cease doing business, reporting to discontinue the activities consists of the legal successor entity registered or other persons who have taken over his rights and obligations, within the period referred to in paragraph 1. 1.3. The notification referred to in paragraph 1. 1 and 2, provide the basis for the deletion of the entity from the register by the competent head of the Customs Office.

4. in the case of failure to submit reports in accordance with paragraph 1. 1 and 2, the competent head of the Customs Office which made the registration, with the Office of the registry of registered entity shall be abolished.

5. the competent head of the Customs Office shall notify the deletion from the register: 1) an entity registered, unless taken checks it turns out that the entity does not exist;

2 Material Reserves Agency), in the case of registered, obowiązanych to create and maintain minimum stocks of crude oil or fuel on the basis of the provisions of the Act of February 16, 2007 on the inventory of crude oil, petroleum products and natural gas, and emergency fuel safety policy of the State and market petroleum (OJ No 52, item 343, as amended).

6. the provisions of paragraphs 1 and 2. 1, 3 and 4 shall apply mutatis mutandis in the event of a change in rates of excise duty on zero excise duty.

Article. 20. [Delegation] the proper Minister of public financies shall determine, by regulation, design registration, design registration confirmation and declarations referred to in article 1. 19 paragraph. 1 and 2, taking into account the need to provide to the tax authorities information about taxpayers or entities carrying out activities with the use of excise.



Chapter 4 of the tax return. Terms of payment of excise duty


Article. 21. [Obligations of the taxpayer] 1. The taxpayer is obliged without request of the tax authority: 1) made competent naczelnikowi customs tax according to a fixed formula, 2) calculate and pay excise duty on behalf of the competent Chamber of the Customs – for monthly periods, within a time limit to 25. day of the month following the month in which was established the tax obligation, unless specific provisions stipulate otherwise.

2. in the case of the procedure the duty suspension arrangement, the taxpayer is obliged without request of the tax authority: 1) made competent naczelnikowi customs tax, according to a fixed formula, 2) calculate and pay excise duty on behalf of the competent Chamber of the Customs – for monthly periods, within a time limit to 25. day of the month following the month in which the discharge the duty suspension arrangement resulting in the creation of the tax liability.

3. the provisions of paragraphs 1 and 2. 1 and 2 shall not apply: 1) to the extent that the taxpayer is obliged to make a simplified declaration, the calculation and payment of excise duty, as referred to in article. 78 para. 1 paragraph 3;

2) to the extent that the taxpayer is obliged to submit a tax declaration, the calculation and payment of excise duty on electricity, referred to in article 1. 24 paragraph. 1;

3) to an entity established in the field of excise goods covered by the zero rate or exempt from excise duty, with the exception of partial exemptions or exemptions made by the return of excise duty or exemptions, excise loss or total destruction of the goods referred to in article 1. 30 paragraph. 3;

4) to import of the goods referred to in article 2. 27-29.

4. The taxpayer referred to in art. 13 paragraph 1. 3, shall submit to the Director of the Customs office responsible for the tax warehouse operator, from which the excise goods were taken out of the procedure the duty suspension arrangement, a copy of the complex tax in so far as those of the goods within three days from the date of its submission.

5. Tax liability shall be the amount resulting from the tax declaration or simplified declaration, unless the tax authority or tax inspection authority shall determine a different height.

6. The operator of a tax warehouse shall, without request of the tax authority, to 25. day of the following month after the monthly billing period, submitted to the competent Customs Office of excise products information naczelnikowi in a tax warehouse, according to a fixed formula, containing the data referred to in article 1. 53 paragraph 1. 5.7. Subject to article 8. 23 paragraph 1. 4 and art. 27 paragraph. 2, the amount of the excise duty shall be reduced by the amount of the value of the tax stamps correctly plotted on products subject to excise duty or excise packs, not earlier than 1) the next day after applying these characters on the device or the excise unit-for the determination of excise goods excise marks in a tax warehouse on the territory of the country, subject to paragraph 4 (b). (b);

2) after the founding of the tax liability, in the case of a) manufacture of excise duty, as referred to in article. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5, b) a registered consignee authorised a one-time acquisition of excise goods as a registered recipient, (c)) of the taxpayer acquiring accomplished within the EU excise the excise duties paid in the territory of a Member State for the purpose of economic activity, d) the intra-Community acquisition of the goods from the excise duties paid, made through a tax representative, referred to in article 2. 79 paragraph 1. 1, e) performing the actions referred to in article 1. 9B paragraph 1. 1 paragraphs 1 and 2;

3) the next day after the introduction of the excise to a tax warehouse on the territory of the country, in the case of import or intra-Community acquisition by the excise warehousekeeper excise marks identified in the territory of a third country or in the territory of a Member State;

4) the next day after the tax liability, in the case of: (a) the recipient's) registered, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered recipient, (b)) of the owner of the excise goods referred to in article 1. 13 paragraph 1. 3.8. The amount of the excise duty due from the data of the goods produced in a tax warehouse or outside a tax warehouse in accordance with article 5. 47 paragraph 1. 1 paragraph 1 may be reduced by paid excise tax from used to have them produce the components that are in akcyzowymi.

9. in the case of loss of the goods in excess of the normal allowable losses referred to in article 1. paragraph 85. 1, point 1, paragraph 2. 2 (1) (a). and the legislation issued on the basis of art. paragraph 85. 7, as well as the total destruction of the goods referred to in article 1. 2. 1 paragraph 20, excluding losses and total destruction, referred to in article 1. 30 paragraph. 3, the taxpayer is obliged without request of the tax authority, submit tax return, calculate and pay excise for daily billing period, within a time limit to 25. day of the month following the month in which was the loss or total destruction.



Article. 21A. [obligations of the taxable person in the case of carbon products] 1. In the case of coal-the taxpayer is obliged without request of the tax authority: 1) made competent naczelnikowi customs tax according to a fixed formula, 2) calculate and pay excise duty on behalf of the competent Chamber of the Customs – for monthly periods, within a time limit to 25. of the day falling in the second month after the month in which was established the tax obligation, subject to article 22. 78 para. 1 paragraph 3.

2. the amount of the excise duty due from the products carbon can be reduced by paid excise tax from used to produce other products.

3. the provision of paragraph 1. 1 does not apply to the entities carrying out taxable transactions in the field of carbon products exempt from excise duty.

Article. 22. [obligations of the manufacturer of the goods] 1. Subject to article 8. 47 paragraph 1. 1 paragraphs 1 to 4 and 6, in the case of production outside of the excise tax warehouse referred to in annex 2 to this Act, and the excise goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, the manufacturer shall, without request of the tax authority: 1) made competent naczelnikowi customs declarations on prepayment of excise duty, according to a fixed formula , 2) calculate and pay the prepayment of excise duty on behalf of the competent Chamber, in the amount of excise duty, which will be due from excise produced in a month – for monthly periods, within the last day of the month preceding the month in which the excise goods to be produced.

2. Full prepayment of excise duty shall be set off against the excise duty payable for the month the tax referred to in paragraph 1. 1.3. Full prepayment of the excise duty shall be taken into account in the tax referred to in article 1. 21(1). 1 point 1.

4. in the case when paid a prepayment of the excise tax is less than the excise duty payable for the month, which the prepayment of excise duty applies, since this difference due to the interest as tax arrears for the period from the last day of the month preceding the month in which the excise goods were produced, up to the date on which should be paid due to the excise duties for these products. The provisions on tax arrears shall apply mutatis mutandis.

5. in the case when the prepayment deposited excise duty is greater than the duty payable for the month, which the prepayment of excise duty applies, the excess prepayments of excise duty shown in the tax return referred to in article 1. 21(1). 1 paragraph 1 shall be accounted for by the prepaid excise duty for the next periods, if the taxpayer does not have tax arrears and current tax obligations or does not submit an application for credit the overpayment in full or in part against future tax liabilities.

Article. 23. [Initial payment of excise duty for periods of day] 1. Registered customer, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, operators of bonded tax and taxable persons referred to in article 1. 13 paragraph 1. 3, shall, without request of the tax authority, to calculate and pay excise duty initially for periods, for the account of the appropriate Chamber of Commerce.

2. Initial payments of excise duty for periods of day, hereinafter referred to as "deposits daily", shall be made no later than 25. the day after the date on which the tax liability was established and, in the case of the tax warehouse operator-the date on which the termination procedures for suspension of excise duty and tax liability arose.

3. Deposit the daily made for billing month are included in the tax declarations referred to in article 1. 21(1). 1 paragraph 1 or paragraph 2. 2, paragraph 1.

4. Payment day shall be reduced by: 1) the amount of the value of the tax stamps correctly plotted on products subject to excise duty or excise packs, not earlier than:


and the next day) after applying these characters on the excise product or unit-for the determination of excise goods excise marks in a tax warehouse on the territory of the country, subject to subparagraph (b). (c) first indent, (b)) the next day after the introduction of the excise to a tax warehouse on the territory of the country, in the case of import or intra-Community acquisition by the excise warehousekeeper excise marks identified in the territory of a third country or in the territory of a Member State, (c)) the next day after the tax liability, in the case of:-registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer – the owner of the goods referred to in article 2. 13 paragraph 1. 3;

2) the amount of the taxable person exercise exemptions and reductions of excise duty.

5. Excess payments daily shown in the tax return referred to in article 1. 21(1). 1 paragraph 1 or paragraph 2. 2, paragraph 1, accounts for deposits of daily for the next periods, if the taxpayer does not have tax arrears and current tax obligations or does not submit an application for credit the overpayment in full or in part against future tax liabilities.

6. Payment of day are an advance on excise duty.

Article. 24. [submission of Declaration and payment of excise duty in the case of electricity] 1. In the case of electricity, the taxable person is obliged, without request of the tax authority, submitted to the competent Customs Office of naczelnikowi tax according to the formula and calculate and pay excise duty on behalf of the appropriate Board of customs, within the time limit to 25. day of the month following the month in which: 1) deadline of payment subsequent invoice, and if this deadline is not specified-the month in which the invoice was issued, in the case of intra-Community acquisition of electricity by the final purchaser;

2) payment deadline specified in the agreement for settlement in respect of the supply of electricity or, if this deadline is not specified in the contract-payment deadline resulting from the invoice or other document issued by the taxpayer, according to which the payment of the charges have been disposed of by the taxpayer to electricity, and if the due date is not specified in the contract or in the invoice or in this document-the month where the invoice or this document, in the case of electricity sales to the final customer in the territory of the country;

3) there has been electricity consumption-in the cases referred to in article 1. 9. 1 paragraphs 3, 4 and 6.

2. the provision of paragraph 1. 1 paragraph 3 does not apply to entities holding a concession for electricity production within the meaning of the provisions of the Act of 10 April 1997 – energy that they consume electricity for the purposes of the exemption referred to in article 2. 30 paragraph. 6 or 7, and are not taxable in respect of other activities referred to in article 1. 9. 1. Article. 24A. [obligations of the taxable person in the case of dried tobacco] in the case of dried tobacco taxpayer is obliged without request of the tax authority, submitted to the competent Customs Office of naczelnikowi tax according to the formula and calculate and pay excise duty on behalf of the competent Chamber, for monthly periods, within a time limit to 25. day of the month following the month in which was established the tax obligation, subject to article 22. 78 para. 1 paragraph 3.

Article. 24B. [obligations of the taxable person in the case of gas] 1. In the case of gas-the taxpayer is obliged without request of the tax authority, submitted to the competent Customs Office of naczelnikowi tax according to the formula and calculate and pay excise duty on behalf of the competent Chamber, for monthly periods, within a time limit to 25. day of the month following the month in which: 1) deadline of payment subsequent invoice, and if this deadline is not specified-the month in which the invoice was issued, in the case of intra-Community acquisition;

2) payment deadline specified in the contract for clearing with the supply of gas or if the term was not specified in the contract-payment deadline resulting from the invoice or other document issued by the taxpayer, according to which payment of the amount sold by the taxpayer makes gas, and if the due date is not specified in the contract or in the invoice or in this document-the month where the invoice or this document, in the case of the sale of gas to the final purchaser of the gas;

3 use of gas devices) occurred – in the cases referred to in article 1. 9 c of paragraph 1. 1 paragraph 4 or 5.

2. the provisions of paragraphs 1 and 2. 1 do not apply to the entities carrying out taxable transactions in the field of gas products exempt from excise duty.

3. the amount of the excise duty due from the products of gas can be reduced by paid excise tax from used to produce other products.

Article. 25. (repealed).

Article. 26. [Delegation] 1. The proper Minister of public financies shall determine, by regulation, tax declarations, the Declaration on the prepayment of excise duty and excise products in a tax warehouse, by posting explanations as to how to correct the submission of these declarations and information, information about the timing and location of their submission, the letter of the taxpayer that the tax are the basis for the issue of a writ of execution, as well as providing the ability to properly calculate the amount of excise duty.

2. The proper Minister of public financies may determine by regulation: 1) the detailed mode or the conditions for the settlement of excise duties, in particular in cases of reduction of the amount of the excise duty by the amount of the excise duty paid in the purchase price of the goods used in the manufacture of other products of excise duties, 2) excise goods for which taxpayers may use longer than those listed in article 1. 21(1). 1, 2 and 9, in the article. 21A paragraph. 1 in article 1. 23 paragraph 1. 2, in the article. 24 paragraph. 1 and art. 24B paragraph. 1 periods, deadlines for submission of the Declaration or payment of excise duty, or conditions to be met by entities applying these periods or deadlines-having regard to the principle of single taxation of excise duties, the frequency of the emergence of tax liability in excise duty and the need to ensure the proper execution of tax obligation and payment of excise duty.



Section 5 procedure for import Articles. 27. [Import excise] 1. In the case of import, the taxpayer shall, subject to paragraph 2. 3, to calculate and show the amount of excise duty, taking into account the rates of excise duty: 1) in the customs declaration, 2) in the case of the use of the simplified procedures referred to in article 1. paragraph 76. 1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code, in: a) the notification incomplete, or b, or c) simplified declaration) entry in the register and in the supplementary declaration within the meaning of the customs legislation.

2. the amount of the excise duty due to be paid on importation of the goods shall be reduced by the value of the tax stamps correctly plotted on products subject to excise duty or excise packs, covered by a customs declaration.

3. In the case where the imported excise suspension arrangement arrangement, or in the case of import of the goods covered by the exemption from excise duty on account of their end-use, the taxpayer is obliged to include in the documents referred to in paragraph 1. 1, about the amount of the excise duty that would be payable if the excise goods have not been placed under suspension of excise duty or exemption from excise duty.

4. If the competent head of the Customs Office finds that in the customs declaration, the amount of excise duty was shown incorrectly, shall issue a decision setting forth the amount of the excise duty in the payable amount. The competent head of the Customs Office may determine the amount of the excise duty in the decision on import duties.

5. After the adoption of the customs declaration, the taxable person may apply to the competent head of the Customs Office for the issuance of the decision determining the amount of the excise duty in the payable amount.

6. In cases other than those referred to in paragraph 1. 1, 4 and 5, the competent head of the Customs Office specifies the amount of excise duty on importation of the goods, by way of a decision.

7. in the case of determining the amount of excise duty in the decision of the head of the Customs office the taxpayer is obliged within 10 days from the date of notification of this decision, to pay the difference between the excise duties resulting from that decision and the excise duty charged by the authority, together with the interest due for late payment.

8. in case of application of the simplified procedure referred to in article 1. paragraph 76. 1 (b). (c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code, the registered consignor shall provide the competent naczelnikowi of the Customs Office a copy of the entry, or print from the records of goods released for free circulation, as soon as you transfer to project system e-AD for excise goods which are the subject of the entry, except when after submitting the project e-AD immediately will be sent to the supplementary declaration within the meaning of the customs legislation.


Article. 28. [terms and ways of payment of excise duty on importation] 1. In terms of unregulated by the Act, in respect of time limits and payment of excise duty in respect of import shall apply mutatis mutandis the provisions of customs law about the timing and methods of payment of customs duties, with the exception of the provisions concerning the extension of time-limit for payment, deferred payment or other payment facilities referred to those provisions.

2. The taxpayer is required to pay excise duty, even when products subject to excise duty have been exempt from import duties or duties have been suspended or reduced to a zero-duty rate.

3. the competent head of the Customs Office secures the amount of excise duty, if it was not paid, and mode used for the securing of customs duties on the basis of the provisions of the customs law, except in cases where the product concerned was an excise suspension arrangement and the security has been lodged to excise duty.

Article. 29. [notification of the debtor of the customs debt] if, in accordance with the customs legislation notified the debtor of the customs debt may not be due to aging, and there is a basis to calculate or verify tax duties, the competent head of the Customs Office may specify the items included in the calculation according to the principles laid down in the customs legislation for a correct determination of the amount of excise duty on importation.



Chapter 6 Exemption Art. 30. [excise Exemption] 1. Shall be exempt from excise duty on electricity produced from renewable energy sources, based on the document confirming the cancellation of the certificate of origin energy, within the meaning of the provisions of the energy law.

2. the exemption referred to in paragraph 1. 1, shall apply not earlier than on receipt of the document confirming the cancellation of the certificate of origin energy, by reducing the excise duty due from the electricity for the next periods.

3. Shall be exempt from excise duty excise losses or complete destruction of the goods referred to in article 1. 2. 1 paragraph 20, resulting from chance event or force majeure, provided that the taxpayer demonstrates the existence of circumstances for exemption.

4. Be exempted from excise duty excise losses up to the amount of: 1) established for a given entity by the competent head of the Customs Office on the basis of article. paragraph 85. 1 paragraph 1 or paragraph 2. 2 (1) (a). (a);

2) referred to in the regulations issued on the basis of art. paragraph 85. 7.5. The exemption referred to in paragraph 1. 3 and 4, shall not apply in the case of loss or total destruction of the goods, resulting from an offence against property.

6. Releases from the excise duty on electricity consumption in the process of electricity production, as well as the consumption of energy in order to sustain these production processes.

7. Releases from the excise duty on electricity consumption in the process of production of electricity and heat in combination.

8. Shall be exempt from excise duty wear for the purposes of navigation, including fishing trips, the electricity produced on the ship.

9. Be exempted from excise duty ethyl alcohol: 1) completely contaminated, imported, acquired accomplished within the EU or produced in the territory of the country, as indicated by any Member State of the European Union, permitted for denaturing ethanol under Commission Regulation (EC) no 3199/93 of 22 November 1993 on the mutual recognition of procedures for the total contamination of ethyl alcohol for the purposes of exemption from excise duty, in this contained in articles not intended for human consumption;

2) that is included in purchased accomplished within the EU articles not intended for human consumption, contaminated skażającymi measures authorised by the Member State of the European Union origin of the product;

3) contained in imported products not intended for human consumption, contaminated skażającymi measures referred to in article 1. 32 paragraph 1. 4, paragraph 2;

4) contained in medicinal products within the meaning of the provisions of the Act of 6 September 2001-pharmaceutical law (Journal of laws 2008 No. 45, item 271, as amended);

5) included in essential oils, or mixtures of aromatic substances used for the manufacture of foodstuffs and non-alcoholic beverages of an actual alcoholic strength not exceeding 1.2% vol.;

6) contained in foods or semi-finished products, referred to in article 1. 32 paragraph 1. Article 4, point 3 (b). d. Art. 31. [excise Exemptions arising from international agreements] 1. Shall be exempt from excise duty operations subject to tax, relating to excise goods to be used: 1) by the institutions of the European Union;

2) in the context of diplomatic or consular relations, in respect of persons who are not nationals of the Polish and does not have permanent residence in the territory of the country;

3) by international organizations recognized by the competent authorities of the territory of the country and members of such organizations, within the limits and under the conditions laid down by the international conventions establishing such organizations or in the headquarters agreements;

4) by the armed forces of a State which is party to the North Atlantic Treaty, other than the Member State of the European Union, in which the excise duty is chargeable, as well as by the armed forces participating in the partnership for peace, Headquarters multinational corps North-East, and by the Allied command, in particular, the joint force training centre, for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens;

5) for consumption in accordance with the agreement concluded with third countries or international organisations, provided that these products are exempt from the goods and services tax.

2. (repealed).

3. The exemptions referred to in paragraph 1. 1 paragraph 4, shall not apply to the armed forces of the Republic of Poland.

4. The exemption referred to in paragraph 1. 1, can be carried out also by the refund of excise duty made by the designated head of the Customs Office.

5. In the case of exemption from excise duty carried out by refund of excise duties, the designated head of the Customs Office shall, by a decision, the amount of the reimbursement of excise duty.

6. The proper Minister of public financies, by way of regulation: 1) will determine the specific scope and the conditions and mode of application of the exemptions from excise duty, as referred to in paragraph 1. 1, 2) shall appoint the Chief of Customs offices competent in matters of refund of excise duty – having regard to the need for the effective functioning of the exemptions from excise duty, the need to ensure proper control and the need to ensure the flow of information about products exempt from excise duty.



Article. 31A. [excise Exemption] 1. Releases from excise taxable activity, involving coal products intended for fuel: 1) in the process of the production of electricity;

2) in the process of production of energy;

3) by household, public administration, a unit of the Polish armed forces, the education system, referred to in article 1. 2 of the Act of 7 September 1991 on the education system (Journal of laws of 2004 No. 256, item 2572, as amended), nursery and children's Club, referred to in the Act of 4 February 2011 on the care of children up to the age of 3 years (Journal of laws No. 45, item 235, as amended), an entity, referred to in article 2. 4 paragraph 1. 1 of the law of 15 April 2011 on medical activity (Journal of laws of 2013.217), organizational unit social assistance referred to in article 1. 6 paragraph 5 of the Act of 12 March 2004 on social assistance (Journal of laws of 2013.182, as amended), the organizations referred to in article 1. 3 paragraphs 1 and 2. 2 and 3 of the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws of 2010 # 234, poz. 1536, as amended);

4) for the carriage of goods and passengers by rail;

5) for combined heat and power;

6) in the work of agricultural, horticultural, fish farming, and forestry;

7) mineralogical processes, electrolytic and metallurgical and chemical reduction;

8) by consuming plant that uses coal products;

9) by the operator, which was introduced in the system leading to the achievement of the objectives on the protection of the environment or to increase energy efficiency.

2. Shall be exempt from excise duty resulting in the final buyer of coal loss of carbon products, purchased under an exemption referred to in paragraph 1. 1, if, as a result of the tax audit, control proceedings or tax proceedings has not been established that the use of these products for purposes other than those referred to in paragraph 1. 1.3. The condition of the exemption referred to in paragraph 1. 1:1) in the case of sale of carbon within the territory of the country to the final purchaser of the coal-exposure by the seller coal products the packing slip or the invoice, if it specifies the position of the CN carbon products, their quantity in kilograms and their purpose for the exemption from excise duty, and confirmation of the signature of the purchase of these products by the final purchaser of coal;


2) in the case of intra-Community acquisition of coal products by the final purchaser of coal-documentation of the intra-Community acquisition invoice issued by the seller of carbon or delivery document confirming the acquisition and determining the use of these products;

3) in the case of import of coal products by the final purchaser of coal-document import documents required by the customs legislation.

4. Signature confirming the acquisition of carbon products by the final purchaser, referred to in paragraph 1. 3, paragraph 1, may be made: 1) on the packing slip or the invoice, referred to in paragraph 1. 3, paragraph 1, or 2) in a contract concluded between a seller of carbon and the final buyer.

5. In the event of a return by the final purchaser of coal carbon products, purchased under an exemption referred to in paragraph 1. 1, to an entity that sold him the products, the return of these products is based on the packing slip or the invoice.

6. (repealed).

7. By consuming plant that uses coal products means the entity, in which the share purchase of the value of the marketed production shall not be less than 10% in the year preceding the year in respect of which is determined by a percentage. Consuming plant that uses coal products may not be smaller than the organized part of the undertaking understood as organizationally and financially extracted in an existing enterprise team components of the tangible and intangible, including commitments for certain economic tasks, that also could be independent company themselves performing these tasks.

Article. 31B. [excise Exemption taxable transactions involving gas products] 1. Shall be exempt from excise duty operations subject to tax, which are gas intended for fuel: 1) for the carriage of goods and passengers by rail;

2) to combined heat and power;

3) in the work of agricultural, horticultural, fish farms and in forestry;

4) mineralogical processes, electrolytic and metallurgical and chemical reduction;

5) by consuming using gas products, which was introduced in the system leading to the achievement of the objectives on the protection of the environment or to increase energy efficiency.

2. Releases from excise taxable activity, involving gas products of CN codes 2711 11 00 and 2711 21 00, 2711 29 00, 2705 00 00 intended for fuel by: 1) households;

2) public administrations;

3) unit of the Polish armed forces;

education system 4) entities referred to in article 1. 2 of the Act of 7 September 1991 on the education system;

5) nurseries and children's clubs, referred to in the Act of 4 February 2011 on the care of children up to the age of 3 years;

6) medicinal entities referred to in article 1. 4 paragraph 1. 1 of the law of 15 April 2011 on medical activities;

7) social assistance organizational units referred to in article 1. 6 paragraph 5 of the Act of 12 March 2004 on social assistance;

8) organisations referred to in article 1. 3 paragraphs 1 and 2. 2 and 3 of the Act of 24 April 2003 on the activities of public benefit and voluntary service.

3. Shall be exempt from excise duty operations subject to tax, the gas are designed to: 1): a) aircraft, b) in inland navigation, including fishing trips-with the exception of private flights and private flights, as referred to in article 1. 32 paragraph 1. 2;

2) use in the production of electricity;

3) use in the production of energy.

4. Shall be exempt from excise duty operations subject to tax, the gas are designed to drive stationary equipment or fuel purposes related to drive stationary equipment used: 1) in the cases referred to in paragraph 1. 1 paragraphs 1 to 5, or 2) for the purposes of transfer, distribution, or storage of these products.

5. in the case of sale of gas under the exemptions referred to in paragraph 1. 1, paragraphs 1 and 2. 2 paragraph 2-8, paragraph 1. 3 paragraph 2 and 3 and paragraphs 1 and 2. 4, entities that use these products for the purposes of these regulations, the exemption is to define in a contract concluded between the seller and the buyer, that the products will be used for these purposes.

6. the exemption referred to in paragraph 1. 2 paragraph 1 shall be: 1) in the case of gaseous products of CN code 2711 21 00-sale of these products in quantities not exceeding: (a)) 10 m3/h natural gas high-Group E, not more than 8000 cubic meters per year, or b ch) 25 m3/h natural gas zaazotowanego Lw group, groups, Ls, Ln group or groups, no more than 10 650 cubic metres per year;

2) in the case of gas-ex CN code 2711 29 00-sale of these products in quantities not exceeding: (a)) 10 m3/h – product gas propane-butane-air, no more than 5000 cubic metres per year, or (b)) 10 m3/h – product gas propane-butane-low-pressure, no more than 1000 cubic meters per year;

3) in the case of sale of gas and) falling within CN codes 2711 11 00 and 2705 00 00, b) falling within CN code 2711 21 00 in quantities greater than those referred to in paragraph 1 (c) ex CN code 2711 29 00) in quantities greater than those specified in paragraph 2-obtain from the purchaser of these products claim that does not use these products for other purposes than the household in this for the business, or a statement of the quantities of such products used for other purposes than the run the household, including for business operation specified by the buyer in proportion to used for this purpose real estate area including under heating equipment.

7. in the case of sale of propane-butane gas ex CN code 2711 29 00 exemption referred to in paragraph 1. 2, paragraph 1, is to introduce these products to the distribution network within the meaning of the Act of 10 April 1997 – energy.

8. for the purposes of applying the exemption referred to in paragraph 1. 2, paragraph 1, for the household is not considered real estate in its entirety used for business operation, in which the use of the products referred to in paragraph 1. 6 paragraph 1 or 2, shall not exceed the quantity referred to in those provisions.

9. In the case of the sale of the products referred to in paragraph 1. 3 paragraph 1, entities that use these products for the purposes set out in that provision, the exemption is the invoice issued by the seller and the purchaser for the purpose of gas for these purposes.

10. By consuming plant using gas products means the entity in which the part purchase of gas products in the value of the marketed production shall not be less than 5% in the year preceding the year in respect of which is determined by a percentage. Consuming plant using gas products may not be smaller than the organized part of the undertaking understood as organizationally and financially extracted in an existing enterprise team components of the tangible and intangible, including commitments for certain economic tasks, that also could be independent company themselves performing these tasks.

11. Releases from excise duty resulting in the final buyer of gas loss of gas products acquired under an exemption referred to in paragraph 1. 1-4, if as a result of the tax audit, control proceedings or tax proceedings has not been established that the use of these products for purposes other than those referred to in those provisions.

Article. 32. [excise Exemption due to destiny] 1. Shall be exempt from excise duty due to the purpose of the following excise: 1) used to aircraft: aviation gasoline falling within CN code 2710 11 31, fuel type gasoline jet fuel falling within CN code 2710 11 70 and jet fuel falling within CN code 2710 19 21 or lubricating oils for aircraft engines-in the cases referred to in paragraph 1. 3 If the conditions referred to in paragraph 1. 5-13;

2) used for the purposes of navigation, including fishing trips, energy products-in the cases referred to in paragraph 1. 3 If the conditions referred to in paragraph 1. 5-13;

3) used for the purposes of fuel, other gaseous hydrocarbons falling within CN codes 2711 12 11 to 2711 19 00 of-in the cases referred to in paragraph 1. 3 If the conditions referred to in paragraph 1. 5-13;

4) used for the purposes referred to in article 1. 31B paragraph. 1, energy products falling within CN code 2901 10 00 in the cases referred to in paragraph 1. 3 If the conditions referred to in paragraph 1. 5-13;

5) used to drive stationary equipment in the process of combined heat and power other gaseous hydrocarbons falling within CN codes 2711 12 11 to 2711 19 00 of the, in the cases referred to in paragraph 1. 3 If the conditions referred to in paragraph 1. 5-13.


1a. Releases from the excise duty on fuel oil, other than that specified in the article. 90 paragraph 1. 1 paragraph 1, used to test the output of manufacturers of engines for marine vessels, in the cases referred to in paragraph 1. 3 paragraphs 1, 3, 4 or 7, if the conditions are met, referred to in paragraph 1. 5-13.

2. The exemption referred to in paragraph 1. 1 paragraphs 1 and 2 shall not apply in the case of private flights and private flights as a vacation resort, for which it is believed the use of a ship or aircraft by its owner or the natural person, a legal person or organizational unit without legal personality, which benefit from it on the basis of a lease or a contract of a similar nature, for purposes other than business, in particular other than for the carriage of passengers or goods or supply of services for consideration or for the public authorities.

3. the exemption from excise duty of products referred to in paragraph 1. 1, applies only in the event of: 1) delivery from a tax warehouse on the territory of the country to the entity consuming or 2) delivery from a tax warehouse on the territory of the country to the intermediary entity or 3) delivery from a proxy to the entity consuming or 4) the intra-Community acquisition by the registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, for consumption by the entity consuming , or 5) the intra-Community acquisition by the registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, in order to provide to the entity consuming or 6) imports by the intermediary, or 7) imports by the entity consuming or 8) consumption by the warehousekeeper as the entity that consumes, or 9) consumption by the intermediary as the entity that consumes.

4. Be exempted from excise duty due to: 1) energy products consumed in the production process of electricity-only in the cases referred to in paragraph 1. 3 paragraphs 1 to 5, if the conditions are met, referred to in paragraph 1. 5-13;

2) ethyl alcohol denatured skażającymi measures referred to by the proper Minister of public financies of the measures released for denaturing ethanol based on legislation issued on the basis of the law of 2 March 2001 an ethyl alcohol and the manufacture of tobacco products (OJ No 31, item 353, as amended) and used for the production of products not intended for human consumption-only in cases referred to in paragraph 1. 3 paragraph 1 or 8, if the conditions are met, referred to in paragraph 1. 5-13; in the case of a consumer entity exemption from excise duty applies to quantities not exceeding acceptable standards of consumption referred to in article 1. paragraph 85. 1 point 2 (a). (b) and paragraph 2. 2 (1) (a). (b);

3) alcoholic beverages used: a) for the production of vinegar falling within CN heading 2209 00, b) for the production of medicinal products, as referred to in article. 30 paragraph. 9 paragraph 4, c) for the production of essential oils, mixtures of flavourings referred to in article 1. 30 paragraph. 9 paragraph 5, d) directly for the manufacture of foodstuffs-filled or others, or as a component of the semi-finished products used for the manufacture of foodstuffs-filled or other, provided that in each case the contents of the ethyl alcohol in those foodstuffs shall not exceed 8.5 litres of ethanol at 100% vol. for 100 kg of the product for chocolate products and 5 liters of ethanol at 100% vol. for 100 kg of the product for all other products only in cases referred to in paragraph 1. 3 paragraphs 1, 4, or 8, if the conditions are met, referred to in paragraph 1. 5-13; in the case of a consumer entity exemption from excise duty applies to quantities not exceeding acceptable standards of consumption referred to in article 1. paragraph 85. 1 point 2 (a). (b) and paragraph 2. 2 (1) (a). (b). 5. The condition of the exemptions from excise duty of the goods by reason of their end-use is also: 1) coverage of excise which are the subject of the exemption protection excise duty or, in the case of import-protection complex in the mode used for the securing of customs duties on the basis of the customs legislation, submitted by, respectively: the operator of a tax warehouse, intermediary entity or registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer , in the amount of the tax liability that may arise in the case of use of these products in accordance with the purpose of conferring the right to exemption from excise duty, or breach of conditions of release-to the time of the acknowledgement of receipt of the goods by, respectively: the entity consuming or the intermediary; This condition does not apply to the situation referred to in paragraph 1. 3 paragraph 4 or 8;

2) attaches to the moving of the goods receipt of the products covered by the exemption from excise duty, hereinafter referred to as the "document delivery";

3) keeping of the goods exempted by the warehousekeeper, the registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, the intermediary and the consuming entity established with the excise exempted from excise duty because of their intended use, with the exception of the entity consuming, which only uses for fuel other gaseous hydrocarbons falling within CN codes 2711 12 11 to 2711 19 00 of the.

6. exemptions from excise duty of the goods by reason of their end-use in the cases referred to in paragraph 1. 3 paragraphs 1, 3 and 5, is also a presentation by resident, registered office or place of business in the territory of the country consuming entity established with the excise exempted from excise duty because of their use to the company supplying the excise goods, a written confirmation of acceptance of the Declaration of registration referred to in article 2. 16 paragraph. 3.7. The records referred to in paragraph 1. 5 paragraph 3, may be carried out in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

8. The records referred to in paragraph 1. 5 paragraph 3, should contain information enabling the determination of the amount of sent or received excise goods exempt from excise duty due to the intended use, the term of dispatch or receipt of these products, as well as a pickup in the case of their movement and delivery documents information.

9. The records referred to in paragraph 1. 5 paragraph 3, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

10. Document delivery can be replaced by another document, if the document contains the same data that are required for document delivery and finds its basis in international agreements or in the provisions of European Union law. To document the replacement delivery, shall apply mutatis mutandis the provisions of document delivery.

11. Receiving excise goods exempt from excise duty by reason of their end-use shall be obliged to confirm receipt of these products on the packing slip.

12. consuming Entity who is a natural person not engaged in economic activity the purchasing excise goods exempt from excise duty by reason of their end-use shall be obliged to show the supplier ID card or another document certifying his identity, in order to confirm his identity.

13. An entity that supplies the excise exempted from excise duty because of their intended use ultra-low power entity referred to in paragraph 1. 12, is obliged to refuse to issue such products if the entity consuming refuses to present the identity card or other document certifying his identity, or if the data provided by the entity consuming to document delivery does not agree with the data resulting from the identity card or other document certifying his identity.

14. In the event of a return of the goods exempt from excise duty due to the use by: 1) the consuming subject to intermediate 2) intermediary entity or entity that consumes to a tax warehouse – the movement of these products is carried out on the basis of document delivery.

Article. 33. [excise exemption for intra-Community acquisition for personal use] 1. Shall be exempt from excise duty the intra-Community acquisition of motor fuels intended for use during transport and imported in the standard tanks of: 1) commercial motor vehicles;

2) mounted in special containers;

3) aircraft or vessels.


2. For commercial motor vehicle shall be deemed to motorized road vehicle including tractors with or without trailer, that due to the design and equipment is designed for and capable of transporting, paid and unpaid, goods or more than nine persons, including the driver, and any road vehicle for a special purpose other than transport.

3. the standard tank is considered to: 1) fuel tank permanently fitted by the manufacturer to all means of transport of the same type and whose permanent fitting enables fuel to be used directly, both for propulsion and, where appropriate, for the operation, during transport, of the cooling system and other systems;

2) the tank permanently fitted by the manufacturer to all containers of the same type and whose permanent fitting enables fuel to be used directly for the operation, during transport, of refrigeration systems and other systems with which it can be equipped with special-purpose container.

4. special-purpose container is considered a container equipped with refrigeration systems, oxygenation systems, thermal insulation systems or other systems.

5. the exemption referred to in paragraph 1. 1 applies, provided that motor fuel: 1) are used exclusively by means of transport, in which they were imported;

2) will not be removed from the means of transport or stored, unless this is necessary in the case of repair;

3) will not be assigned a consideration or free of charge by the person benefiting from the relief.

6. In the event of a breach of the conditions referred to in paragraph 1. 5, the amount of excise duty is determined by the State of breach of these terms, and if that day cannot be determined-of finding their infringement.

Article. 34. [excise exemption for intra-Community acquisition for personal use] 1. Shall be exempt from excise duty excise the intra-Community acquisition of excise duties paid in the territory of a Member State shall be made by a natural person, when these products are moved by this person personally for her own use and if these products are not intended for commercial purposes.

2. In order to determine the destination shopping purchased accomplished within the EU Excise, referred to in paragraph 1. 1, the tax authorities shall take into account: 1) the quantity of excise goods;

2) the commercial status of the person acquiring the accomplished within the EU excise;

3) the place where the excise goods are placed, or, in case of doubt, the mode of transport;

4) every document relating to excise;

5) type of excise.

3. The commercial designation indicates, in particular intra-Community acquisition of excise in quantities exceeding: 1) tobacco: a) cigarettes-800 pieces, b) cigarillos (cigars weighing not more than 3 grams/piece)-400 pieces, c) cigars-200 pieces, d) smoking tobacco-1 kilogram;

2) alcoholic beverages: a) ethyl alcohol – 10 l, b), wine and fermented beverages-90 litres including 60 litres of sparkling wine, c) beer-110 litres, d) intermediate products 20 litres.

4. the intra-Community Acquisition by a natural person, in any quantity, energy products with excise duties paid in the territory of a Member State indicates the commercial designation of these products, if these products are transported atypical modes of transport.

5. the unusual mode of transport shall be considered: 1) transportation motor fuels, other than in the fuel tanks of motor vehicles, mounted on a permanent basis by the manufacturer to all motor vehicles that allow fuel to be used directly to drive a motor vehicle, or for motor vehicles for the direct use of gas as a fuel, or in appropriate containers (can) containing the motor fuels, intended for consumption in these vehicles , in quantities not exceeding 10 litres;

2) transportation fuel fuels, otherwise than by means of tankers used by operators in the business.

Article. 35. [excise Exemption on imports] 1. Shall be exempt from excise duty imports: 1) motor fuel carried in the standard tanks of: a) of motor vehicles, in the amount of not more than 600 litres per vehicle, b) special containers, in a quantity not exceeding 200 litres per container, c) aircraft or vessels;

2) motor fuels in canister carried by motor vehicles and in quantities not exceeding 10 litres per vehicle in accordance with the conditions laid down in the provisions on the storage and transport of fuel;

3) lubricants in the means of transport referred to in paragraph 1, necessary for their operation.

2. The provisions of article 4. 33 para. 3-6 shall apply mutatis mutandis.

Article. 36. [exemption of import duties on tobacco and alcoholic beverages] 1. Shall be exempt from excise duty import of tobacco or alcoholic beverages, imported in the personal luggage of a traveller, who finished 17 years, within the framework of the following standards: 1) tobacco products – in the case of air travellers, or sea: a) cigarettes-200 or b) cigarillos (cigars weighing not more than 3 grams/piece)-100 pieces, or c) cigars 50 pieces, or (d)) smoking tobacco-250 grams or e) set of products referred to in point (a). (a) to (d), provided that the sum of the percentages of use of standards established for each of the products does not exceed 100%;

2) tobacco products – in the case of travellers in transportation other than air or sea: a) cigarettes-40 or b) cigarillos (cigars weighing not more than 3 grams/piece)-20 pieces, or c) cigars-10 pieces, or (d)) smoking tobacco – 50 grams, or e) set of products referred to in point (a). (a) to (d), provided that the sum of the percentages of use of standards established for each of the products does not exceed 100%;

3) the following alcoholic beverages: a) 22.08, with an actual alcoholic strength exceeding 22% vol-1 litre or b) ethyl alcohol, fermented beverages, sparkling wines and intermediate products, with an actual alcoholic strength not exceeding 22% vol-a total of 2 litres, or c) set of the goods referred to in point (a). (a) and (b), provided that the sum of the percentages of use of standards established for each of the products does not exceed 100%;

4) the following alcoholic beverages: a) wines – a total of 4 litres, b) beer-16 litres.

2. the personal baggage is considered all the baggage that the traveller is able to present to the Customs authorities, arriving in the territory of the country, as well as checked baggage, which will be presented to the Customs authorities at a later date, subject to the presentation of the proof that the luggage was registered as accompanied luggage by the subject, who was responsible for it at the start of the journey.

3. By travellers in air transport means all passengers travelling by air with the exception of private flights as.

4. By travellers in maritime transport means all passengers travelling by sea with the exception of private recreational in nature.

5. The exemption referred to in paragraph 1. 1, are used, provided that: 1) the nature or amount of imported excise does not indicate the importation for commercial purposes;

2) imports of these products are of an occasional nature;

3) these products are intended solely for the personal use of the traveller or his family or are intended as gifts.

6. the provisions of paragraphs 1 and 2. 1-5 are also applicable, if your journey involves transit through the territory of a third country, and the traveller is unable to establish that the goods transported in his luggage have been acquired on the General principles of taxation in the European Union and does not concern the reimbursement of excise duty. Flight without landing shall not be considered as transit.

Article. 37. [conditions for exemptions to import tobacco products and spirits contained in the consignment] 1. Shall be exempt from excise duty import of tobacco or alcoholic beverages, placed in a shipment sent from the territory of a third country by a natural person and intended for a natural person resident in the territory of the country, if the total of the following conditions are met: 1) the shipment are of an occasional nature;

2) consignment contains excise goods intended for personal use only the consignee or his family;

3) the total value of the shipment of the goods does not exceed the equivalent of 45 euro;

4) the number and type of excise does not indicate their purpose;

5) the recipient is not obliged to pay any fees to broadcasters in connection with the receipt of the shipment.

2. products subject to excise duty referred to in paragraph 1. 1, are exempt from excise duty under the following standards: 1) tobacco: a) cigarettes-50 or b) cigarillos (cigars weighing not more than 3 grams/piece)-25, or c) cigars-10 pieces, or (d)) smoking tobacco – 50 grams;

2) alcoholic beverages:


a) Undenatured ethyl alcohol, the actual alcoholic strength exceeding 22% vol-1 litre or b) ethyl alcohol, fermented beverages and intermediate products, with an actual alcoholic strength not exceeding 22% vol, sparkling wine – 1 litre, or c) 2 litres of still wines.

3. Where the quantity of excise goods, referred to in paragraph 1. 1, exceeds the standards referred to in paragraph 1. 2, all taxable tobacco products and alcoholic beverages imported in the consignment referred to in paragraph 1. 1.4. The equivalent amount referred to in paragraph 1. 1 paragraph 3, expressed in euro shall be fixed in gold for each calendar year at the rate applicable on the first working day of October of the previous year, issued in the official journal of the European Union, except that the amount resulting from the conversion shall be rounded to whole dollars so that the tip amounts less than 50 cents shall be omitted, and the tip of the amounts of 50 or more cents shall be increased to the full.

Article. 38. [Delegation] 1. The proper Minister of public financies shall determine by regulation: 1) pattern, and how to check-in and use the document delivery, including in the cases referred to in article 1. 31A paragraph. 5 and art. 42 paragraph 1. 1A, and the entities that issue the document delivery, 2) detailed the scope of the data, which should include records of the goods covered by the exemption from excise duty on account of their end-use and the way it is, including the time limit to make entries to the register, 3) contaminating measures referred to in article 1. 32 paragraph 1. 4, paragraph 2, their number and the conditions of use, 4) conditions and arrangements for the return of the goods exempt from excise duty due to destiny – having regard to the need for the effective functioning of the exemptions from excise duty, the need to ensure proper control and the need to ensure the flow of information about products exempt from excise duty.

2. The proper Minister of public financies may determine by regulation: 1) additional conditions and mode of application of the exemptions referred to in article 1. 30, art. 31A and article. 32, in particular in the field of accounting and document permissions to the application of the exemptions, 2) situations in which to apply the exemption from excise duty does not have to be met, some or all of the conditions referred to in article 1. 31A paragraph. 3 and art. 32 paragraph 1. 3 or 5-13, 3) cases referred to in article 1. 31A paragraph. 3 and art. 32 paragraph 1. 3 paragraphs 1-3 and 5-7 in which does not apply to document delivery, 4) how to apply for the purposes of exemption from excise duty of carbon products on account of their end-use other than document delivery, referred to in article 1. 31A paragraph. 3 – having regard to the specificity of trade in akcyzowymi covered by an exemption, and the need to ensure proper monitoring of the application of the exemptions from excise duty.

Article. 39. [competence of the Minister responsible for finance concerning the introduction of an exemption from excise duty] 1. The proper Minister of public financies may, by regulation, exempt from excise duty in case: 1) justifies this important interest related to public security, defence, State security fuel State or environmental, 2) this is due to the provisions of European Union law, 3) this is due to international agreements, 4) this is due to the need to avoid repeated taxation of excise, 5) on the basis of the customs legislation excise goods shall be exempt from import duties – specifying the detailed scope and conditions and their application, taking into account the specificities of the market are exempted in akcyzowymi and the need to ensure proper control.

2. The exemption from excise duty may be: 1) total or partial;

2) carried out by the refund of excise duty;

3) placed due to the purpose, the amount of or method of production.

3. In the case of exemption from excise duty carried out by refund of excise duties, the competent head of the Customs Office shall, by a decision, the amount of the reimbursement of excise duty.



SECTION III the organisation of trade in akcyzowymi Chapter 1 procedure the duty suspension arrangement Art. 40. [suspension of excise duty procedure] 1. The procedure for suspension of excise duty applies if: 1) excise goods are: (a)) in a tax warehouse, including as a result of the return by the intermediary entity or entity consuming, b) moved between tax warehouses within the territory of the country, (c)) moved to export, from a tax warehouse on the territory of the country, to the Customs Office on the territory of the country, which oversees the actual derivation of these products outside the European Union;

2) excise goods imported and released for free circulation are moved by a registered consignor from the place of import within the territory of the country: (a)) tax warehouse within the territory of the country, b) of the Customs Office in the territory of the country, which oversees the actual derivation of these products outside the European Union, c) entities covered by the exemption from excise duty resulting from the article. 31 para. 1;

3) (repealed).

2. the procedure for suspension of excise duty shall also apply if the excise goods are moved: 1) from a tax warehouse on the territory of the country to a tax warehouse on the territory of a Member State;

2) from a tax warehouse on the territory of a Member State to a tax warehouse on the territory of the country;

3) in order to export, from a tax warehouse on the territory of the country by the territory of the Member States to the Customs Office, which oversees the actual derivation of these products outside the European Union;

4) from a tax warehouse on the territory of a Member State to the territory of the country of the Customs Office, which oversees the actual derivation of these products outside the European Union;

5) from a tax warehouse on the territory of the Member State through the territory of the country, to the Customs Office in the territory of another Member State, which oversees the actual derivation of these products outside the European Union;

6) from a tax warehouse on the territory of the country to the buyer in the territory of a Member State which is the entity authorized by the competent tax authorities of the Member State of the European Union to receive excise goods under suspension of excise duty or to entities covered by the exemption from excise duty resulting from the article. 31 para. 1;

7) from a tax warehouse on the territory of a Member State to the specified in the relevant authorisation of their receipt by the registered recipient in the territory of the country or to entities covered by the exemption from excise duty resulting from the article. 31 para. 1;

8) through the territory of the country between tax warehouses within the territory of the Member States;

9) through the territory of the country from a tax warehouse on the territory of a Member State to the buyer in the territory of a Member State which is the entity authorized by the competent tax authorities of the Member State of the European Union to receive excise goods under suspension of excise duty or to entities covered by the exemption from excise duty resulting from the article. 31 para. 1;

10) for import and release for free circulation, of the place of import within the territory of the country, by a registered consignor to: a) tax warehouse on the territory of a Member State, b) buyer on the territory of a Member State which is the entity authorized by the competent tax authorities of the Member State of the European Union to receive excise goods under suspension of excise duty, c) entities covered by the exemption from excise duty resulting from the article. 31 para. 1, d) Customs Office on the territory of a Member State, which oversees the actual derivation of these products outside the European Union;

11) for import and release for free circulation, of the place of import within the territory of a Member State, by a registered consignor to: a) tax warehouse within the territory of the country, b) specified in the relevant permit pickup of these products by the registered recipient, c) entities covered by the exemption from excise duty resulting from the article. 31 para. 1, d) Customs Office on the territory of the country, which oversees the actual derivation of these products outside the European Union, e) of the Customs Office in the territory of a Member State, which oversees the actual derivation of these products outside the European Union, through the territory of the country.

2A. the procedure for suspension of excise duty shall also apply, if the excise movement, referred to in paragraph 1. 2, these products are moved through the territory of a third country.

3. (repealed).

4. (repealed).

5. The procedure for the suspension of excise duty shall apply to the excise goods referred to in annex 2 to this Act, subject to article 22. 47 paragraph 1. 1. In the case of products falling within CN codes 2710 11 25, 2710 11 21 duties and 2710 19 29 procedure the duty suspension arrangement shall apply if these products are shipped in bulk.

6. The procedure for the suspension of excise duty shall apply to the territory of the country also apply to excise goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, subject to article 22. 47 paragraph 1. 1 paragraphs 1 and 5.


7. The procedure for suspension of excise duty shall not apply to electricity, gas products, carbon products and dried tobacco.

8. procedures for the duty suspension arrangement shall not apply in the case of movement between the territory and the territory of a Member State of the goods for the armed forces referred to in article 1. 31 para. 1 paragraph 4, if this move will apply the procedure directly based on the North Atlantic Treaty, unless other provisions derive from an agreement with a Member State of the European Union.

Article. 41. [conditions for the application of the procedures the duty suspension arrangement related to the movement of excise goods] 1. If the duty suspension arrangement is associated with movements of the goods, provided its use is: 1) the use of the e-AD or the document replacing the e-AD;

2) submission at the competent Customs Office of collateral duty.

2. If the procedure for suspension of excise duty apply to intra-Community supplies to get you a tax warehouse, provided the procedure the duty suspension arrangement is the authorization issued by the competent tax authorities of the Member State of the European Union to the receipt by the purchaser of the goods under suspension of excise duty, and, in the case of exemption from excise duty resulting from the article. 31 para. 1-the use of a certificate of exemption referred to in Commission Regulation (EC) No 31/96 of 10 January 1996 on the certificate of exemption from excise duty (OJ. EU L 8, 11.01.1996, p. 11; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 297). The provision of paragraph 1. 1 shall apply mutatis mutandis.

3. If the procedure for suspension of excise duty applies to the intra-Community acquisition of entities covered by the exemption from excise duty resulting from the article. 31 para. 1, provided the procedure the duty suspension arrangement is the use of a certificate of exemption referred to in Commission Regulation (EC) No 31/96 of 10 January 1996 on the certificate of exemption from excise duty. The provision of paragraph 1. 1 shall apply mutatis mutandis.

4. If the procedure for suspension of excise duty apply to excise goods referred to in article 1. 40(2). 6, the conditions referred to in paragraph 1. 1, are applicable only on the movement of these products within the territory of the country, and, in the case of the movement of these products within the territory of the country within the framework of the intra-Community acquisition or intra-Community supply provided the procedure the duty suspension arrangement is only attaches to the moving of commercial documents instead of the e-AD.

5. When moving of the goods using the procedure suspension of excise tax liability does not arise and expires are the result of specific taxable tax obligation the obligation on the taxpayer, upon receipt by him: 1) the report of receipt or document replacing the report of receipt or 2) report exports or document replacing the export report is in part covered by confirmation.

6. (repealed).

7. (repealed).

8. (repealed).

9. the procedure for suspension of excise duty shall not apply to excise goods excise marks marked crossing: 1) in the framework of intra-Community supplies;

2) for the purpose of export;

3) between tax warehouses within the territory of the country, with the exception of tax warehouses of the same entity.

10. the warehousekeeper and registered shippers are required to keep records of commercial documents accompanying the movement of the goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated.

11. The records referred to in paragraph 1. 10, can be in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

12. The records referred to in paragraph 1. 10, should contain data on the commercial documents, particularly in terms of entities and Excise, which the documents relate.

13. The records referred to in paragraph 1. 10, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

14. (repealed).

15. in case of an audit or an instance during the excise movement using the procedure the duty suspension arrangement other events that may have an impact on the movement of excise goods with the use of this procedure or in its documentation, the competent head of the Customs Office shall enter in the system information about the inspection or about this event.

Article. 41A. [the movement of the goods using the procedure the duty suspension arrangement] 1. The movement of the goods using the procedure starts with the suspension of excise duty: 1) exit of the goods from a tax warehouse in the cases referred to in article 1. 40(2). 1 (1) (a). (b) and (c) and paragraph 2. 2 paragraph 1 – 9;

2) release of the goods in the cases referred to in article 1. 40(2). 1 paragraph 2 and paragraph 3. 2 paragraphs 10 and 11, provided that the data relating to excise that customs agree with the data contained in the e-AD, in terms of the completeness and accuracy of the data and which was given reference number.

2. The movement of the goods using the procedure the duty suspension arrangement ends when: 1) receipt of the goods by the importer in the cases referred to in article 1. 40(2). 1 (1) (a). (b) and paragraph 2 (a). and (c) and paragraph 2. 2, points 1, 2, 6 and 9, paragraph 10 (a). and (c) and paragraph 11 (b). and (c);

2) exit excise goods outside the European Union in the cases referred to in article 1. 40(2). 1 (1) (a). (c) and paragraph 2 (a). (b) and paragraph 2. 2 paragraph 3-5, paragraph 10 (a). (d) and paragraph 11 (b). (d) and (e).

3. The movement of the goods using the procedure the duty suspension arrangement may be initiated when: 1) uploaded by the dispatcher to the project system e-AD and of the e-AD, with the given reference number, proven in terms of the completeness and accuracy of the data contained in this document, or 2) drawn up by the entity sending the document replacing the e-AD and the transfer of a copy of this document to the competent naczelnikowi of the Customs Office.

4. In the case referred to in paragraph 1. 1 point 2, a registered consignor shall send to the system the project e-AD before being allowed on the market of the goods, which the e-AD applies.

5. The movement of the goods using the procedure the duty suspension arrangement is attached: 1) printing e-AD with the assigned reference number or with a different commercial document, in which is placed the reference number given on the e-AD associated with movements of the goods data, or 2) document that replaces the e-AD.

6. Once you verify the project e-AD, before the e-AD in accordance with art. 41B paragraph. 1, followed by the automatic recording of the load of the comprehensive guarantee the amount of excise duty resulting from the amount and type of crossing excise or automatically record cover excise flat-rate security.

7. If the System is unavailable, the dispatcher before the excise movement with the use of the procedure for suspension of excise duty shall be obliged: 1) transfer to the competent Customs Office of naczelnikowi with the document referred to in paragraph 1. 3 paragraph 2, a copy of the document confirming the deposit of collateral duty, will be covered by the tax liability for moving products;

2) make competent naczelnikowi of the Customs Office of Declaration on security duty, will be covered by the tax liability for moving products, the expiry date and the amount of free comprehensive guarantee or of the amount and the expiry date of the flat-rate security;

3) make competent naczelnikowi of the Customs Office of Declaration of the carrier or the freight forwarder who has submitted a comprehensive guarantee, or importer, of consent to cover the tax liability entity sending their security for excise duty-in the cases referred to in article 1. 63 para. 3, paragraph 1 and paragraph 2. 4. Article. 41B. [Giving a reference number and a message of document] 1. If the e-AD contains correct and complete data, the system is automatically transmitted reference number, and then the document is automatically sent to the Dispatcher and to: 1) importer, in the case of movements of excise goods within the territory of the country, or 2) the competent authority of the Member State of the European Union importer, in the case of intra-Community supplies or exports carried out by the Customs Office of exit, located in the Member State of the European Union.

2. If the project e-AD contains incomplete or incorrect data to the sending entity is automatically sent from the system error information.

3. the consignor may cancel the e-AD to the beginning of the movement of the goods.

4. the sending Party may at the time of the excise movement to change the destination of the products via the system.


5. The competent authorities shall have the right of access to the system at any time, in order to check the conformity of the data contained in the e-AD with the facts, and the right to request presentation of them, attached to the moving of the goods, the e-print AD from the given reference number or other commercial document, in which is placed the reference number of the e-AD, and in the case when the System is unavailable at the start of the excise movement These authorities shall have the right to request the document replacing the e-AD. The requested entity to submit documents is obliged to present.

6. in the case of intra-Community acquisition of the goods using the procedure the duty suspension arrangement e-AD is passed to the system by the competent authorities of the sending entity for a Member State of the European Union, and then is passed automatically to the importer.

Article. 41 c [movement of energy products using the procedure the duty suspension arrangement by sea] 1. In the case of shipments of energy products using the procedure the duty suspension arrangement by sea the sending entity may not indicate in the project e-AD importer, if it is not known at the time of transfer to project system e-AD.

2. as soon as you have obtained data on the importer, but not later than at the end of the movement, the dispatcher as the system data for the importer.

Article. 41 d [change of the place of destination] 1. The sending entity is required to make the change of destination in cases of: 1) refuse to accept all or part of the excise by the importer after the movement of these products, or 2) receipt of information system for refusal of exit of the goods outside the European Union, and, in the case of the unavailability of the system – receipt document replacing the export report stating the refusal of exit of the products outside of the European Union, or 3) loss by the importer indicated in the document that replaces the e-AD permission to receive excise goods with suspension of excise procedures.

2. the importer upon receipt of the e-AD from the system can inform you that it may not accept or that does not adopt the Excise.

3. The proper Minister of public financies may determine by regulation, other cases in which the sending entity is required to make a change of destination of the goods, having regard to the need for the proper and effective functioning of the procedures the duty suspension arrangement.

Article. 41E. [Notification of the arrival of the moving of the goods] 1. In the event that you receive with the intention to carry out an information system by the competent head of customs control of the goods is required to importer received messages to the system of notifications about the arrival of the moving of the goods immediately upon their receipt. Importer does not unload the goods until inspection.

2. the importer shall send to the System the draft report receipt immediately after: 1) inspection of the goods received or 2) delivery of the goods, in the absence of, until the receipt of these products, the information from the system of its intention to carry out an inspection of the goods received – but not later than within 5 working days from the date of termination of the movement.

3. If the draft report receipt contains complete and correct data, the report of receipt is automatically sent from your system to the importer and to: 1) the consignor, in the case of movements of excise goods within the territory of the country, or 2) the competent authority of the Member State of the European Union the sending entity, in the case of intra-Community acquisition.

4. If the draft report receipt or report design of departure a list drawn up by the competent head of the Customs Office contains incomplete or incorrect data, to the importer or to the competent Customs Office of the Governor is automatically sent from the system error information.

5. in the case of export of the goods by the Customs Office of exit is located on the territory of the country in the export report is created on the basis of the information obtained from the electronic service system supporting product output, exports outside the European Union. Exporting report after checking for completeness and accuracy of the data contained therein is automatically transferred from the system to the sending entity or to the right for the dispatcher the authorities of the Member State of the European Union.

6. in the case of intra-Community supplies or exports through the territory of a Member State of the goods using the procedure the duty suspension arrangement System receives from the competent authority of the importer for the Member State of the European Union report of receipt or the report of export, which is then automatically transferred from the system to the sending entity.

7. At the time of the report on the system of receipt or the report exports automatically recording the release of the Security-General with load or automatic recording the excise exemption of flat-rate security.

8. in the absence of the report of receipt or when the report of receipt confirms to provide only part of the moving of the goods to the importer, record of release of the Security General of the load, in whole or in part, or recording the release of products of flat-rate security is made on the system by the competent head of the Customs Office, after it confirmed that the tax liability for moving products in whole or in part has expired or that cannot no longer arise.

9. Entity exempt from excise duty resulting from the article. 31 para. 1 provides for the proper head of the Customs office the document replacing the report of receipt together with a certificate of exemption within 5 days from the date of termination of the movement. The competent head of the Customs Office shall implement the report receipt into the system on behalf of that entity.

Article. 41F. [Unavailable] 1. The system is unavailable, if the user of the system shall inform the Director of the Customs Chamber in the boat unable to upload to the system documents, and the Manager will confirm the unavailability of the system.

2. After you have restored the system availability, as soon as you apply e-AD reference number in the article. 41B paragraph. 1, this document replaces the document replacing the e-AD.

3. the dispatcher stores a copy of the document replacing the e-AD with given to it a reference number assigned after you restore the availability of the system.

4. in the case when the System is unavailable, the Dispatcher and shall communicate to the importer to the competent Customs Office of naczelnikowi information, which in the case of system availability shall send to the system.

5. in the case when the availability of the system is restored, the consignor shall send to the importer and System information, which could not be submitted earlier because of the unavailability of the system.

6. The proper Minister of public financies may determine, by regulation, the detailed rules of mailers, entities receiving and tax authorities in case of unavailability of the system, and after the restoration of its availability, taking into account the need to monitor the movement of the goods using the procedure the duty suspension arrangement.

Article. 41 g [Present document replacing the report of receipt] 1. If at the end of the movement of the goods using the procedure the duty suspension arrangement System is not available or up to this point, not getting the e-AD importer provide the competent naczelnikowi of the Customs Office not later than 5 days from the date of termination of the movement, the document replacing the report of receipt confirming that the movement has been completed.

2. the competent head of the Customs Office shall send the document received to replace competent reception report for dispatcher naczelnikowi Customs Office and, in the case of intra-Community acquisition is competent for the dispatcher to the authorities of the Member State of the European Union. Competent for the sending entity Chief Customs Office shall send the document received in lieu of a report of receipt to the company to the consignor.

3. If, in the case of export of the goods, the System is not available or when not getting the e-AD, head of the Customs Office, which oversees the actual derivation of these products outside the European Union, shall forward the document replacing the export report to the dispatcher naczelnikowi the Customs office or the competent for dispatcher authority of the Member State of the European Union. The competent head of the Customs Office shall send the document received to replace export report the company to the consignor.


Article. 41 h. [obligation to provide current information about the crossing of excise products] 1. The competent head of the Customs Office, the Dispatcher and the importer shall provide current information on excise goods moving, if that information is not automatically provided by the System.

2. The proper Minister of public financies shall determine, by regulation, a detailed scope of information, which in accordance with paragraph 1. 1 should be provided to the system, and the cases in which such information should be provided, taking into account the need to ensure appropriate information concerning the moving of the goods.

Article. 42. [discharge the duty suspension arrangement] 1. Discharge the duty suspension arrangement: 1) from the date of removal of the goods from a tax warehouse outside a procedure the duty suspension arrangement, subject to paragraph 2. 1A; the tax liability does not arise and expire the tax obligation to the tax warehouse operator, if it was the tax obligation in respect of the activities referred to in article 1. 8 paragraph 1. 1, paragraph 5;

2) from the date of product consumption excise duty in a tax warehouse; the tax liability does not arise and expire the tax obligation, when consumed excise duty other product to produce a product, including processes for directly producing this product; If the amount of alcoholic beverage consumed to produce the other product duty exceeds the legal limit of consumption of the goods referred to in article 1. paragraph 85. 1 point 2 (a). and or mouth. 2 (1) (a). (b) in relation to a quantity exceeding these standards the tax obligation does not expire, and tax liability arises on the date of removal of the product produced excise duty from a tax warehouse outside a procedure the duty suspension arrangement;

3) in the absence of a by the dispatcher, within 2 months from the date of dispatch of the goods, respectively: a report of receipt or document replacing the report of receipt or the report of export or a document replacing the export report, if the movement took place on the territory of the country-the next day after the expiry of that period;

4) in the absence of a by the sending entity, within 4 months from the date of dispatch of the goods, respectively: a report of receipt or document replacing the report of receipt or the report of export or a document replacing the export report, if the movement took place in the framework of intra-Community supplies or exports through the territory of a Member State-the next day after the expiry of that period;

5) from the date of infringement other than those referred to in paragraphs 3 and 4 of the terms of the procedure the duty suspension arrangement, and where it is not possible to determine the date of their breach-as from the date of such a finding of infringement by an approved body;

6) in the case of loss of the goods or the total destruction of the goods referred to in article 1. 2. 1 paragraph 20-from the date of the creation of cavities of the goods or their total destruction, and when it cannot be determined that day – the day of the finding by the notified body cavities of the goods or their total destruction;

7) in the case of intra-Community supplies or exports of the goods referred to in article 1. 40(2). 6-from the date of receipt by the sending entity, which made the intra-Community supply or export of these products, the commercial document or other evidence of the delivery of such products in the territory of a Member State or lead them outside the territory of the European Union; the tax liability does not arise and expires are the result of specific taxable tax obligation the obligation on the taxpayer, upon receipt of this document, in part subject to confirmation;

8) in the absence of a by the dispatcher, within 4 months from the date of dispatch from the excise tax warehouse, the document referred to in paragraph 7, with confirmation of delivery of the excise goods in the territory of a Member State or output them outside of the European Union, where a shipment has taken place in the framework of intra-Community supplies or exports through the territory of a Member State-the next day after the expiry of that period.

1a. in the case of re-entry into the tax warehouse of the goods exempt from excise duty due to destiny, delivered from a tax warehouse to an intermediary entity or from a tax warehouse to an entity that uses, it is considered that there has been no breach of the terms of the exemption, and that there has been no discharge the duty suspension arrangement in relation to those products.

2. where, in relation to moving through the territory of the European Union of the goods entered for the procedure of the duty suspension arrangement: 1) will be affected in the territory of the country conditions of this procedure, which will complete it, or 2) cannot be determined, the place of violation of the procedure for suspension of excise duty, and their violation is found in the territory of the country – the competent head of the Customs Office gets the excise calculated excise rates in force at the date of where there has been a violation, and if that day cannot be established-in force on the day on which it was found is a violation of.

3. the competent head of the Customs Office referred to in paragraph 1. 2 inform with the competent tax authorities the Member State of the European Union, with which the shipment, a breach of procedure the duty suspension arrangement and the creation of tax liability in the territory of the country.

4. Subject to the consignor who has: 1) a report of receipt or document replacing the report or export report or document replacing the export report after the deadlines referred to in paragraphs 1 and 2. 1 paragraphs 3 and 4, or 2) documents proving the payment of the excise duty in the Member State in which the infringement or breach of the terms stated procedures the duty suspension arrangement, of an amount corresponding to the quantity of excise goods, which were a violation of, or 3) the document referred to in paragraph 1. 1, paragraph 7, of the confirmation of the delivery on the territory of a Member State or of exit outside of the European Union of the goods after the expiry of the time limit referred to in paragraph 1. 1 paragraph 8 – shall be entitled to reimbursement of the amount of excise duty paid by the operator of such products in the territory of the country, at his written request made to the competent head of the Customs Office.

5. the application referred to in paragraph 1. 4, may be filed within a period of 5 years from the end of the calendar year in which the period of payment of excise duty.

6. If, as a result of a finding of breach of the procedures the duty suspension arrangement, resulting in its completion, excise duty will be charged on the territory of a Member State, and before the expiration of 3 years from the date of the start of the movement will be established that breach of these terms was actually within the territory of the country, the competent head of the Customs Office gets the excise duty is calculated using the excise in force at the date on which the conditions for suspension of excise procedures causing complete it have been violated in the territory of the country.

7. the competent head of the Customs Office referred to in paragraph 1. 6, is obliged to inform the competent tax authorities of the Member State of the European Union, where you downloaded the excise duty in connection with the finding of breach of the procedures the duty suspension arrangement, resulting in its completion, of the fact of violation of these terms and to download the excise tax in the territory of the country.

8. If, as a result of a finding of breach of the procedures the duty suspension arrangement, resulting in its completion, the tax liability in the territory of the country, and before the expiration of 3 years from the date of the start of the movement will be established that breach of these terms actually occurred on the territory of a Member State, where the excise duty: 1) was taken in the territory of the country – the entity that has paid the excise tax in the territory of the country shall be entitled to reimbursement of the amount paid excise duty , 2) has not been taken within the territory of the country in whole or in part the resulting tax liability shall be remitted in whole or in part, corresponding to the amount of the excise duty excise that provided unpicked was paid in the territory of a Member State.

9. In the case referred to in paragraph 1. 8, return of excise duty is at the written request of the subject, submitted to the competent Customs Office of the Governor, together with documents proving payment of the excise duty on the territory of a Member State and the territory of the country, within a period of 5 years from the end of the calendar year in which the period of payment of excise duty in the territory of the country.

Article. 43. [Delegation] 1. The proper Minister of public financies may determine by regulation: 1) (repealed);

2) (repealed);

3) (repealed);

4) detailed the use and documenting procedures for the suspension of excise duty on excise goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, how the records of commercial documents accompanying the shipment of these products and the range of data that should contain the records;

5) (repealed);

6) detailed conditions and the reimbursement of excise duty in the cases referred to in article 1. 42 paragraph 1. 4 and 8.

7) (repealed).


2. The proper Minister of public financies by issuing the regulation referred to in paragraph 1. 1, will take into account: 1) the specificity of each excise and trading these products;

2) the need for the effective functioning of the procedures the duty suspension arrangement;

3) the need to ensure proper control over in akcyzowymi;

4) the need to ensure the flow of information on the movement of excise goods, from which no excise duty has been paid;

5) laws of the European Union in the field of excise duties.

3. The proper Minister of public financies shall determine, by regulation, that data is left to the decision of the Member States of the European Union shall be mandatory in AD or in a document that replaces the e-AD, having regard to the provisions of Commission Regulation (EC) no 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised excise movement procedures in a procedure for the suspension of excise duty.

Article. 44. [discharge the duty suspension arrangement] 1. Discharge the duty suspension arrangement is also on: 1) the withdrawal of a permit to operate a tax warehouse or to send excise as a registered consignor;

2) regulating the period for which the permit was issued to operate a tax warehouse or to send excise as a registered consignor, if the operator has obtained a new authorisation before the expiry of that period;

3) cessation by the warehousekeeper or the registered consignor actions subject to excise;

4) ikwidacji enterprises tax warehouse operator or the registered consignor;

5) expiration of collateral duty if, before the loss of the validity of the tax warehouse operator or the registered consignor not submitted new collateral duty or the operator of a tax warehouse does not obtain the exemption from the obligation to lodge a security, as referred to in article. 64 paragraph 1. 1;

6) loss of validity of the exemption from the obligation to lodge a security, as referred to in article. 64 paragraph 1. 1 if, before the loss of the validity of the tax warehouse operator has not submitted the security or has not received the renewal of the exemption.

2. In the cases referred to in paragraph 1. 1, the warehousekeeper shall be obliged to: 1) draw up an inventory of the nature of the goods, hereinafter referred to as the "list of", as at the day of the end of the procedure the duty suspension arrangement, within 21 days from that date;

2) notify the competent Director of the Customs Office to draw up a census from nature and a fixed amount of excise goods, as well as the amount of excise duty payable for payment from these products, within 7 days from the date of completion of the preparation of this inventory, but not later than within the submission of tax return and payment of excise duty, as referred to in article. 21(1). 2.3. If the list of nature is not done within the time limit referred to in paragraph 1. 2, paragraph 1, or it will be done in a way that is unreliable, the competent head of the Customs Office shall specify: 1) the quantity of excise goods by way of an estimate;

2) the amount of the tax liability in excise duty.

Article. 45. [the emergence of tax liability and its height] 1. In the case of the procedure the duty suspension arrangement, the tax liability arises on the date of completion of this procedure, unless the law provides otherwise.

2. in the case of the procedure the duty suspension arrangement, to calculate the amount of tax liability shall apply excise duty applicable on the date of completion of the procedures for the suspension of excise duty.

Article. 46. [electronic System excise movement on the territory of the country] 1. The system administers the proper minister of public financies.

2. Users of the system are operators of tax warehouses registered consignor, the registered recipient entities covered by the exemption from excise duty resulting from the article. 31 para. 1 and the tax authorities.

3. a registered consignor, the registered consignee or the operator of a tax warehouse shall each document signature electronic system.

4. a document transmitted to the system shall be checked for completeness and correctness of the transferred data, in particular as regards compliance with the data from the records referred to in article 1. 18 paragraph 1. 3. the 5. When you upload a document to a System acknowledgement of receipt indicating the time of receipt is automatically sent to the principal that the document submitted.

6. In the system is kept records of all movements of the goods using the procedure the duty suspension arrangement.

7. Ex officio or on application made by the consignor or the importer to the competent head of the Customs Office are removed found irregularities in the system caused by non-compliance activities carried out in the system with the provisions of this Act or implementing acts issued on its basis. The refusal to take into account the conclusion follows by decision.

8. The proper Minister of public financies shall determine by regulation: 1) way of communicating with users, in particular how to sign documents sent to the electronic mail System, and the way of access to the system by the users of the system;

2) structure of the local reference number;

3) conditions and arrangements for the delivery of data by the operators to the competent naczelnikowi of the Customs Office to introduce them to the system.

9. The proper Minister of public financies by issuing the regulation referred to in paragraph 1. 8, will take into account the need to: 1) the effective functioning of the procedures the duty suspension arrangement;

2) ensuring proper control over in akcyzowymi;

3) to ensure the flow of information on the movement of excise goods, from which no excise duty has been paid;

4) ensure the security of the information sent.



Chapter 2 tax Warehouses Article. 47. [tax warehouse] 1. Production of the goods referred to in annex 2 to this Act and of the goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, could only take place in a tax warehouse, excluding: 1) of the goods, using the only of the goods on which excise duty has been paid in an amount equal to or higher than the amount of the excise duty attributable to payment of excise produced , or with the use of excise only exempt from excise duty due to the intended use, provided that the manufactured product is also product excise duty slow motion from excise duty due to the intended use;

2) less than 1000 hectolitres during the calendar year, the wines obtained from grapes coming from its own crops referred to in article 1. 17 paragraph 1. 3 of the Act of 12 May 2011 on the product and the bottling of wine products, the marketing of these products and the organisation of the market in wine (OJ No. 120, item 690);

3) beer, wine and fermented beverages, manufactured home by individuals for personal use and not intended for sale;

4) less than 10 hectolitres during the calendar year, ethanol, made by distilleries legally and economically independent of any other distillery and broken based on licence from another entity;

5) of the goods, which has been paid a prepayment of the excise duty;

6) electricity;

7) carbon products;

8) dried tobacco;

9) products.

2. Storage of the goods in a procedure for the suspension of excise duty can only take place in a tax warehouse.

3. In the tax warehouse space for storage of the goods entered for the procedure of suspension of excise duty should be extracted and intended only for the storage of these products.

4. Transhipment of the goods moved in a procedure for the suspension of excise duty can only take place in a tax warehouse, except: 1), in cases in which make the handling is only possible in the place of the random events;

2) where there is a change of means of transport and TRANS-excise in its entirety are moved to one place of receipt indicated on the e-AD or in the document that replaces the e-AD.

5. grape Wine produced outside a tax warehouse, referred to in paragraph 1. 1 point 2, are moved under the intra-Community supply in accordance with the requirements set out in Commission Regulation (EC) No 884/2001 of 24 April 2001 laying down detailed rules for the application of the on the documents accompanying the carriage of wine products and the records to be kept in the wine sector (OJ. EC-L 128 of 10.05.2001, p. 32, as amended. d.; Oj. EU Polish Special Edition, chapter. 3, vol. 32, p. 202, as amended. d.), in particular with regard to the registry of the outgoing and the model of commercial document accompanying the wine products referred to in annex III to this regulation. The provisions of that regulation in respect of outgoing products registry shall also apply in the case of the movement of the grape wine in the territory of the country.


6. The entity making intra-Community acquisition of grape wines produced outside a tax warehouse shall be obliged to inform the competent Customs Office of the Director of the reception of these wines and show the commercial document accompanying the wine products, on the basis of which made their displacement on the territory of the country.

Article. 48. [conditions for obtaining by a permit to operate a tax warehouse] 1. Authorisation to operate a tax warehouse shall be issued to an entity that meets the following conditions: 1) leads at least one type of activity involving the manufacture, handling or storage of the goods, including which are also owned by other entities;

2) is taxable goods and services tax;

3) is an entity whose activities are governed by the person nieskazane final court for an offense against the reliability of documents against property, against the economic revolution, against the trafficking of money and securities or tax offence;

4) does not have a backlog in respect of duties and taxes which are revenue of the State budget, social and health insurance contributions and is not against him carried out the enforcement proceedings, winding-up or bankruptcy, except in the case of insolvency proceedings with the possibility of the conclusion of the agreement;

5) lodges a security subject to excise duty, subject to article 22. 64 paragraph 1. 1;

6) has not been withdrawn, due to the violation of the law, none of the granted authorisations referred to in article 1. paragraph 84. 1, as well as a concession or permit to operate a business or has not decided on the prohibition of the exercise of its business regulated within the meaning of the provisions of the Act of 2 July 2004, the freedom of economic activity (Journal of laws of 2010, # 220, poz. 1447 and # 239, item 1593 and 2011 # 85, poz. 459 and No. 106 , item. 622), in the field of excise;

7) has legal title to the use of space in which to run tax warehouse.

2. the provision of paragraph 1. 1 paragraph 2 shall not apply to farmers with request for a permit to operate a tax warehouse, which will be performed in accordance with the Act of 25 August 2006 on biocomponents and liquid biofuels (OJ No 169.1199, as amended), the only operations consisting of manufacturing for personal use ester or pure vegetable oil, referred to in article 1. 2. 1 paragraph 11 (b). (c) of this Act.

3. in the case of the party seeking authorization to operate in the tax warehouse activities solely on the storage or handling of the goods produced in another tax warehouse, in addition to the conditions referred to in paragraph 1. 1, an additional condition for authorisation, subject to the provisions of paragraph 2. 4:1) for tobacco products – the minimum height of the marketing of these products, within the meaning of the provisions on tax on goods and services, in the year preceding the tax year of 700 million;

2) for alcoholic beverages – the minimum height of the marketing of these products, within the meaning of the provisions on tax on goods and services, in the year preceding the tax year of 100 million;

3) for energy products, with the exception of lubricating oil and gas-storage capacity for these products, at least 5000 cubic meters;

4) for lubricating oils-the minimum height of the marketing of these products, within the meaning of the provisions on tax on goods and services, in the year preceding the tax year of $20 million;

5) for gas-storage capacity for these products, at least at the level of 500 cubic meters.

4. in the case of company beginning activities referred to in paragraph 1. 3, in the field of tobacco, alcoholic beverages or lubricating oils, issue a permit to operate a tax warehouse in addition to the conditions referred to in paragraph 1. 1, is by the statement, which declares the achievement in a given year minimum turnover referred to in paragraph 1. 3 paragraphs 1, 2, or 4, the proportion in the distribution in the coming months.

5. in the case of an operator in a tax warehouse activities exclusively for handling railway tanks of liquefied petroleum gas does not apply a condition as referred to in paragraph 1. 3 paragraph 5, if the loaded LPG will be moved in a procedure for the suspension of excise duty.

6. The operator of a tax warehouse, which produces the excise tax warehouse store and may overload the excise goods covered by the authorisation to operate a tax warehouse, also produced by the other party, without having to meet the conditions referred to in paragraph 1. 3 paragraphs 1 to 5.

Article. 49. [Authorization to operate a tax warehouse] 1. Authorisation to operate a tax warehouse seems like a competent head of the Customs Office at the written request of the principal.

2. an authorisation to operate a tax warehouse may be issued for a specified period of time, no longer than 3 years, or for an indefinite period.

3. the application for a permit to operate a tax warehouse shall contain data on the subject and conducted by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence in the national court register number or business ID number NUMBER, tax identification number (Tin), e-mail address, and specify the type and range of activities which will be carried out in a tax warehouse , as well as an indication of the planned location of the tax warehouse, the proposed collateral duty and the number of already carried out by the subject of tax warehouses.

4. the provision of paragraph 1. 3, in terms of number in the national court register or records of a business, does not apply to farmers with request for a permit to operate a tax warehouse, which will be performed in accordance with the Act of 25 August 2006 on biocomponents and liquid biofuels, only operations consisting of manufacturing for personal use ester or pure vegetable oil, referred to in article 1. 2. 1 paragraph 11 (b). (c) of this Act.

5. the application for a permit to operate the first tax warehouse is also an application for excise tax warehouse operator number of the entity.

6. The application shall be accompanied by a plan of a tax warehouse, and evidence of compliance with the conditions referred to in article 1. 48.7. The operator of a tax warehouse shall be obliged to notify the competent Customs Office of the Director of the changes to the data contained in the application referred to in paragraph 1. 1, within 7 days from the date on which the change has occurred, subject to the provisions of paragraph 2. 8, 10 and 11.

8. notification of planned change data covered by the content of the residence permit must be made prior to the change, subject to paragraph 2. 10 and 11.

9. the notification referred to in paragraph 1. 8, is also the request for amendment of a permit to operate a tax warehouse in respect of the notified change.

10. the change of the place of the tax warehouse or the tax warehouse operator requires you to obtain a new permit to operate a tax warehouse, excluding legal successors or those transformed in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

11. If the operator of a tax warehouse intends to produce, store or transhipment of products belonging to another than that is the subject of the current activities of the Group of the goods referred to in article 1. 2. 1 paragraph 1 shall be obliged to obtain a new permit to operate a tax warehouse.

Article. 50. [authorization to operate a tax warehouse] 1. The competent head of the Customs Office, by issuing a permit to conduct the first of a tax warehouse, gives the company a separate decision of the excise tax warehouse operator number.

2. For each warehouse seems to separate authorisation to operate a tax warehouse and a separate number excise tax warehouse.

3. an authorisation to operate a tax warehouse shall in particular: 1) excise tax warehouse;

2) address where the tax warehouse is located;

3) type of business in a tax warehouse;

4) type of excise goods which are the subject of the activity in a tax warehouse;

5) form and validity of collateral duty, and, in the case of the subject of the exemption applied for authorisation to operate a tax warehouse from the obligation to lodge a security-the expected maximum amount of tax liability subject to securing the excise duty, and the term of validity of the exemption from the obligation to lodge a collateral duty.

4. the competent head of the Customs Office which issued the permit, indicates in the excise tax warehouse operator number, given on the basis of paragraph 1. 1.5. The competent head of the Customs Office for the issue of a permit to operate a tax warehouse shall approve the rules of operation of a tax warehouse, which specifies the conditions for the tax warehouse. Revision of the rules of operation of a tax warehouse requires approval by the competent head of the Customs Office.


Article. 51. [obligations of the tax warehouse operator] 1. The operator of a tax warehouse shall include in the e-AD or in the document that replaces the e-AD number excise tax warehouse, from which they are derived Excise.

2. The operator of a tax warehouse shall be in the form of all excise tax warehouse numbers, which this declaration applies.

Article. 52. [the refusal and revocation of authorization to operate a tax warehouse] 1. The competent head of the Customs Office refuses to issue a permit to operate a tax warehouse, where: 1) the applicant for a permit to operate a tax warehouse does not meet the conditions referred to in article 1. 48 para. 1, 3 or 4, and in the assessment of the condition referred to in article 1. 48 para. 1 paragraph 6, account shall be taken of the period of the last 3 years from the date of submission of the application for a residence permit;

2) the issue of a residence permit can result in a risk of an important public interest;

3) the proposed location of a tax warehouse, status or the size of the rooms, in which you want to run tax warehouse, or the State of their equipment to prevent the exercise of appropriate control.

2. the competent head of the Customs Office shall withdraw from the Office permission to operate a tax warehouse if: 1) after obtaining the authorisation within 3 months of no activity or it was interrupted for more than 3 months, without notice of the competent Director of the Customs Office;

2) the operator of a tax warehouse operates in accordance with the tax laws or obtained permission;

3) excise tax warehouse operator protection has lapsed or no longer provides coverage in time or in due to the amount of his tax liability, and where the operator of a tax warehouse has been released from the obligation to lodge a collateral duty, if this exemption has lapsed, subject, in due time, he did not receive a new release or not submitted collateral duty in the amount due;

4) has been violated any of the conditions referred to in article 1. 48, subject to paragraph 2. 3;

5) during the first three months after obtaining the authorisation of an entity referred to in art. 48 para. 4, did not reach the declared minimum turnover.

3. the competent head of the Customs Office does not revoke the permit to operate a tax warehouse, where an operator will pay the arrears of duty, taxes which constitute the revenue of the State budget, social and health insurance contributions, within 7 days from the date of disclosure, except that in the case where the amount of the tax liability has been determined by the tax authority or tax inspection authority within 7 days from the date of notification of the decision determining the amount of the tax liability.

4. the competent head of the Customs Office shall withdraw the authorisation to operate a tax warehouse also at the request of the tax warehouse operator.

5. In the event of the withdrawal of a permit to operate a tax warehouse or the expiry of the period for which it was issued, and not before the expiry of that period a new authorisation, the competent head of the Customs Office shall send information on the revocation or expiry of this permit, as appropriate, to the competent authority conducting the register of regulated activities, the authority referred to in article rejestrowemu. 13 paragraph 1. 2 of the Act of 25 August 2006 on biocomponents and liquid biofuels, koncesyjnemu authority or body to travel on business.

Article. 53. [obligations related to the handling of excise duty suspension arrangement procedure] 1. (repealed).

2. (repealed).

3. (repealed).

4. (repealed).

4A. (repealed).

4B. (repealed).

5. The operator of a tax warehouse shall keep records of the quantity or quantities-valuable excise to in particular: 1) the determination of the amount of excise duty suspension arrangement procedure and which are excluded from the procedures;

2) extracts the amount of excise duty payable for payment and the amount of the excise duty, which power consumption is subject to suspension in connection with the application of the procedures the duty suspension arrangement;

3) specifying the quantities produced of the goods in the tax warehouse other than tax warehouse referred to in article 2. 48 para. 3 and 4.

6. The records referred to in paragraph 1. 5, can be in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

7. The records referred to in paragraph 1. 5, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

8. (repealed).

Article. 54. [Authorization to bring excise from someone else's tax warehouse] 1. Permit for removal of excise from someone else's tax warehouse outside a procedure the duty suspension arrangement by a taxable person as referred to in article. 13 paragraph 1. 3, hereinafter referred to as "exit", applies to a specific tax warehouse and is issued for a specified period of time, no longer than 3 years, or for an indefinite period, at the request of the entity that meets the conditions of article 81(3). 48 para. 1 paragraphs 2-6.

2. the application for authorisation of removal should include data on the subject and conducted by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence in the national court register number or business ID number NUMBER, tax identification number (Tin), e-mail address, and the type of excise, and the address where the tax warehouse is located , which will take place on output of the goods outside a procedure suspension of excise duty, and Excise number the tax warehouse.

3. the application for authorisation of removal shall be accompanied by the written consent of the tax warehouse operator for storage in the Excise warehouse of the requesting entity and evidence of compliance with the conditions referred to in article 1. 48 para. 1 paragraphs 2-6.

4. output specifies in particular: 1) the address of the registered office or residence of the taxpayer referred to in art. 13 paragraph 1. 3;

2) address where the tax warehouse is located, which will take place on output of the goods outside the procedure for suspension of excise duty and Excise number the tax warehouse;

3) type of excise goods taken out from a tax warehouse outside a procedure the duty suspension arrangement.

5. The taxpayer referred to in art. 13 paragraph 1. 3, is obliged to notify the competent Customs Office of the Director of the changes to the data contained in the application referred to in paragraph 1. 1, within 7 days from the date on which the change has occurred, subject to the provisions of paragraph 2. 6, 8 and 9.

6. notification of planned change data covered by the content of the authorisation of removal should be carried out prior to this change, subject to paragraph 2. 8 and 9.

7. the notification referred to in paragraph 1. 6, is also the application for amendment of the authorisation of removal in respect of the notified change.

8. Change the tax warehouse operator or place of a tax warehouse, that has the permission of exit, or the taxpayer referred to in art. 13 paragraph 1. 3, requires a new authorization, with the exception of legal successors or those transformed in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

9. If the taxable person referred to in art. 13 paragraph 1. 3, intends to derive from a tax warehouse excise goods belonging to another than that is the subject of the current activities of the Group of the goods referred to in article 1. 2. 1 paragraph 1 shall be obliged to obtain a new permit.

10. the competent head of the Customs Office shall refuse authorisation of removal where: 1) the applicant for authorisation of removal does not meet the conditions referred to in article 1. 48 para. 1 point 2 – 6, in the assessment of the condition referred to in article 1. 48 para. 1 paragraph 6, account shall be taken of the period of the last 3 years from the date of submission of the application for a residence permit;

2) authorisation of removal can cause risk of important public interest.

11. the competent head of the Customs Office shall revoke the permit Office of exit, if: 1) after obtaining the permit, within 3 months of activity have not been taken or it was interrupted for more than 3 months, without notice of the competent Director of the Customs Office;

2) a taxable person carries out activities contrary to the provisions of the tax law or obtained permission;

3) has been violated any of the conditions referred to in article 1. 48 para. 1 paragraphs 2 to 6, subject to paragraph 2. 12.


12. the competent head of the Customs Office does not withdraw authorisation of removal, if the taxpayer will pay the arrears of duty, taxes which constitute the revenue of the State budget, social and health insurance contributions within 7 days from the date of disclosure, except that where the tax liability has been referred to by the tax authority or tax inspection authority, within 7 days from the date of notification of the decision determining the amount of the obligation.

13. the competent head of the Customs Office shall withdraw the authorization of exit also at the request of the taxpayer referred to in art. 13 paragraph 1. 3.14. The taxpayer referred to in art. 13 paragraph 1. 3, is obliged to provide a copy of the permit to the operator terminals tax warehouse before the first removal of the goods from the warehouse outside a procedure the duty suspension arrangement.

15. The operator of a tax warehouse shall provide to the competent Customs Office of naczelnikowi written information containing data about excise products and entities, which have moved out of these goods from a tax warehouse within the limits of the authorisation of exit, within 10. day of the month following the month in which they brought out these goods from a tax warehouse.

16. the competent head of the Customs Office shall be served a copy of the decision to amend or withdraw authorization of exit tax warehouse to the operator, which is to be made or could be made to output of the goods outside of the procedure the duty suspension arrangement, as specified in the authorisation.

Article. 55. [Delegation] 1. The proper Minister of public financies shall determine, by regulation, the detailed conditions for the pursuit of tax warehouses, including the rules of functioning of the tax warehouse and the place where the excise goods will be stored, having regard to the specific nature of the production of each of the goods and marketing of these products, the need for appropriate protection and management of the goods prior to their removal from a tax warehouse in a manner inconsistent with applicable laws, the need to ensure appropriate control of the goods and the specific nature of the means of transport used for the carriage of the Excise.

2. The proper Minister of public financies shall determine, by regulation, the detailed scope of the data that should be included in the records referred to in article 1. 53 paragraph 1. 5 and how her conduct, having regard to the need for proper documentation of the amount of excise and determine the amounts of excise duty.

3. The proper Minister of public financies may determine, by regulation, the detailed conditions for transhipment of the goods in a procedure for the suspension of excise duty outside a tax warehouse, taking into account the specificities of each of the goods and means of transport used for the movement of these products, the need for the effective functioning of the procedures the duty suspension arrangement and the laws of the European Union in the field of excise duties.

4. The proper Minister of public financies may specify, by way of regulation, in the case of operators in a tax warehouse activities solely on the storage or handling of the goods produced in another tax warehouse, situations other than as referred to in article 4. 48 para. 5, in which there must be conditions referred to in article 1. 48 para. 3 paragraphs 1 to 5, taking into account the specificities of the market of the various products akcyzowymi, technical capabilities in the performance of activities in the field of excise, the need to ensure appropriate control of the goods, the principle of security of supply within the territory of the country in the liquid fuels resulting from separate regulations.



Chapter 3 the intermediary Entity Article. 56. [authorization to operate as an intermediary] 1. Permit to operate as an intermediary is issued for a specified period of time, no longer than 3 years, or for an indefinite period, at the request of the operator, which satisfies the following conditions: 1) is the taxable goods and services tax;

2) is an entity whose activities are governed by the person nieskazane final court for an offense against the reliability of documents against property, against the economic revolution, against the trafficking of money and securities or tax offence;

3) does not have a backlog in respect of duties and taxes which are revenue of the State budget, social and health insurance contributions and is not against him carried out the enforcement proceedings, winding-up or bankruptcy, except in the case of insolvency proceedings with the possibility of the conclusion of the agreement;

4) has lodged the security subject to excise duty;

5) has not been withdrawn, due to the violation of the law, none of the granted authorisations referred to in article 1. paragraph 84. 1, as well as a concession or permit to operate a business or has not decided on the prohibition of the exercise of its business regulated within the meaning of the provisions of the Act of 2 July 2004, the freedom of economic activity, in terms of excise.

2. the application referred to in paragraph 1. 1, should contain data on the subject and conducted by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence in the national court register number or business ID number NUMBER, tax identification number (Tin), e-mail address, and specify the scope of the activities that will be carried out by the entity, as well as the proposed protection of excise duty.

3. the application referred to in paragraph 1. 1, shall be accompanied by evidence of compliance with the conditions referred to in paragraph 1. 1.4. Permit to operate as an intermediary entity specifies in particular: 1) a mediation entity number;

2) the address of the registered office or residence of the intermediary entity;

3) form and validity of collateral duty;

4) the scope of the business;

5) type of excise.

5. the intermediary is obliged to place your number on the packing slip.

6. the intermediary is obliged to notify the competent Customs Office of the Director of the changes to the data contained in the application referred to in paragraph 1. 1, within 7 days from the date on which the change has occurred, subject to the provisions of paragraph 2. 7, 9 and 10.

7. notification of planned change data covered by the content of the residence permit must be made prior to the change, subject to paragraph 2. 9 and 10.

8. the notification referred to in paragraph 1. 7, is also the proposal to amend the authorisation as an intermediary in respect of the notified change.

9. the change operator as an intermediary entity requires a new business license as an intermediary entity, with the exception of legal successors or those transformed in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

10. If an intermediary entity intends to supply excise goods belonging to another than that is the subject of the current activities of the Group of the goods referred to in article 1. 2. 1 paragraph 1 shall be obliged to obtain a new permit to operate as an intermediary.

11. the competent head of the Customs Office shall refuse authorisation as an intermediary in case: 1) the person requesting the permit to operate as an intermediary entity does not meet the conditions referred to in paragraph 1. 1, and in the evaluation of the condition referred to in paragraph 1. 1, paragraph 5, account shall be taken of the period of the last 3 years from the date of submission of the application for a residence permit;

2) the issue of a residence permit can result in a risk of an important public interest.

12. the competent head of the Customs Office shall withdraw from Office authorization to operate as an intermediary, if: 1) after obtaining the authorisation within 3 months of no activity or it was interrupted for more than 3 months, without notice of the competent Director of the Customs Office;

2) the intermediary conducts business in accordance with the provisions of the tax law or obtained permission;

3) excise duty the intermediary entity has lapsed or no longer provides coverage in time or in due to the amount of the tax liability;

4) has been violated any of the conditions referred to in paragraph 1. 1, subject to paragraph 2. 14.13. The competent head of the Customs Office shall withdraw the authorization to operate as an intermediary entity also at the request of the subject.


14. the competent head of the Customs Office does not revoke the business license as a proxy, if the intermediary will pay the arrears of duty, taxes which constitute the revenue of the State budget, social and health insurance contributions within 7 days from the date of disclosure, except that where the tax liability has been referred to by the tax authority or tax inspection authority within 7 days from the date of notification of the decision determining the amount of the obligation.



Chapter 4 of the Registered recipient Article. 57. [authorization to purchase excise as a registered trader] 1. The competent head of the Customs Office at the written request of the entity that satisfies the conditions listed in paragraph 1:1). 2 and art. 48 para. 1 point 2-6-issue a permit to purchase excise as a registered consignee;

2) article. 48 para. 1 point 2-6-issue a permit to a one-time purchase of the goods as a registered customer.

1a. the body referred to in paragraph 3. 1 paragraph 1, can get more than one permission to purchase excise as a registered customer.

2. a registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, is obliged to have a title to use the extracted space to receive excise goods, hereinafter referred to as the "place of receipt of the goods". Authorisation for the acquisition of excise goods as a registered recipient and one-time permit acquisition of the goods as a registered recipient may relate to only one pickup of the goods.

3. Application for a permit to purchase excise as a registered recipient should include: 1) data on the subject and conducted by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence, in the national court register or in the register of economic activities, REGON identification number, and tax identification number (Tin), e-mail address, as well as the planned location of the place of receipt of the goods;

2) information about the type of excise goods, which will be acquired accomplished within the EU;

3) the proposed security duties;

4) number of issued authorisations for excise acquisition entity ago as a registered customer.

3A. the application for a residence permit for a one-time purchase of the goods as a registered recipient should include: 1) data on the subject and conducted by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence, in the national court register or in the register of economic activities, REGON identification number, and tax identification number (Tin), e-mail address, as well as the planned location of the place of receipt of the goods;

2) information about the type and quantity of excise goods, which will be acquired accomplished within the EU;

3) the proposed security duties;

4) data of the entity, which will be accomplished within the EU acquired Excise.

4. the application referred to in paragraph 1. 3, shall be accompanied by a plan to pickup of the goods and evidence of compliance with the conditions referred to in paragraph 1. 2 and art. 48 para. 1 paragraphs 2-6.

4A. the application referred to in paragraph 1. 3A, shall be accompanied by evidence of compliance with the conditions referred to in article 1. 48 para. 1 paragraphs 2-6.

5. Authorization to purchase excise as a registered recipient may be issued for a specified period of time, no longer than 3 years, or for an indefinite period. Authorisation for the one-time acquisition of excise goods as a registered consignee should be used once within 3 months from the date of issue of the permit.

6. a registered customer is obliged to notify the competent Customs Office of the Director of the changes to the data contained in the application referred to in paragraph 1. 3, within 7 days from the date on which the change occurred, subject to the provisions of paragraph 2. 7, 9 and 10.

7. notification of planned change data covered by the content of the authorization for the acquisition of the goods as a registered consignee must be made prior to the change, subject to paragraph 2. 9 and 10.

8. the notification referred to in paragraph 1. 7, is also the request for amendment of authorisations for the acquisition of the goods as a registered recipient in respect of the notified change.

9. Change the pickup excise or registered customer requires a new authorization to purchase excise as a registered customer or a new authorisation for one-time acquisition of excise goods as a registered recipient, with the exception of legal successors or those transformed in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

10. If the registered recipient licensed to purchase excise as a registered recipient intends to acquire accomplished within the EU excise goods belonging to another than that is the subject of the current activities of the Group of the goods referred to in article 1. 2. 1 paragraph 1 shall be obliged to obtain a new authorization to purchase excise as a registered customer.

11. The refusal, revocation or expiry of the authorization to purchase excise as a registered recipient and one-time permit acquisition of the goods as a registered consignee shall apply mutatis mutandis to article. 52. Article. 58. [Authorization to purchase excise as a registered trader] 1. The competent head of the Customs Office, by issuing a permit to purchase excise as a registered customer or a one-time permit acquisition of the goods as a registered customer, gives the company excise number registered the customer associated with the place of receipt of the goods.

2. Authorisation for the acquisition of excise goods as a registered recipient specifies in particular: 1) Excise number registered the customer associated with the place of receipt of the goods;

2) the address of the registered office or place of residence of the registered consignee;

3) the address of the place of receipt of the goods;

4) the type of purchased excise accomplished within the EU;

5) form and validity of collateral duty.

3. Authorisation for the one-time acquisition of excise goods as a registered recipient specifies in particular: 1) Excise number registered the customer associated with the place of receipt of the goods;

2) the address of the registered office or place of residence of the registered consignee;

3) data of the entity from which they are purchased accomplished within the EU excise;

4) the address of the place of receipt of the goods;

5) the nature and quantity of the purchased excise accomplished within the EU;

6) the amount of collateral duty.

Article. 59. [the powers and responsibilities of the registered trader] 1. Registered customer may not store or send of the goods using the procedure the duty suspension arrangement.

2. a registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer is obliged to keep records purchased excise accomplished within the EU.

3. a registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, you may make an intra-Community acquisition of the goods on behalf of others.

4. The records referred to in paragraph 1. 2, can be in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

5. The records referred to in paragraph 1. 2, should include, in particular, information relating to excise purchased accomplished within the EU, the sending entity excise and the entity to which the excise goods are acquired accomplished within the EU by the registered recipient.

6. The records referred to in paragraph 1. 2, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

7. The proper Minister of public financies shall determine by regulation: 1) conditions regarding the place of collection of the goods purchased accomplished within the EU by the registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, 2) detailed the scope of the data that should be included in the records purchased excise accomplished within the EU, and its method of conducting – taking into account the need to ensure proper control and proper documentation of the amount of excise and determine the amounts of excise duty.



Chapter 5 (repealed) Article. 60. (repealed).



Article. 61. (repealed).



Article. 62. (repealed).



Chapter 5a Registered dispatcher


Article. 62A. [authorization to send imported excise goods with suspension of excise duty procedure] 1. The competent head of the Customs Office at the written request of the subject meeting the conditions mentioned in article 1. 48 para. 1 point 2 – 6, issue a permit to send imported excise suspension arrangement, using the procedure in the framework of the business, hereinafter referred to as "permission to send excise as a registered consignor".

2. the application for authorisation to send excise as a registered consignor should contain: 1) data on the subject and conducted by his economic activities, in particular the name and surname or name of the subject, address of its registered office or residence, in the national court register or in the register of economic activities, REGON identification number, tax identification number (Tin) and an electronic mail address;

2) information about the type of excise goods, which will be sent with the application procedures the duty suspension arrangement;

3) the proposed security duties;

4) number of issued authorisations for excise shipping entity ago as a registered consignor.

3. The application shall be accompanied by evidence of compliance with the conditions referred to in article 1. 48 para. 1 paragraphs 2-6.

4. Authorisation to send excise as a registered consignor may be issued for a specified period of time, no longer than 3 years, or for an indefinite period.

5. a registered consignor is obliged to notify the competent Customs Office of the Director of the changes to the data contained in the application referred to in paragraph 1. 1, within 7 days from the date on which the change has occurred, subject to the provisions of paragraph 2. 6, 8 and 9.

6. notification of planned change data covered by the wording of the authorization to send excise as a registered consignor must be made prior to the change, subject to paragraph 2. 8 and 9.

7. the notification referred to in paragraph 1. 6, is also the application for amendment of the authorisation to send excise as a registered consignor concerning the notified change.

8. Change the registered consignor requires a new authorization to send excise as a registered consignor, except successors or those transformed in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

9. If a registered consignor intends to send using the procedure suspension of excise duty excise goods belonging to another than that is the subject of the current activities of the Group of the goods referred to in article 1. 2. 1 paragraph 1 shall be obliged to obtain a new authorization to send excise as a registered consignor.

10. The refusal, revocation or expiry of the authorization to send excise as a registered consignor shall apply mutatis mutandis to article. 52. Article. 62B. [Giving the company the number excise duty registered consignor] 1. The competent head of the Customs Office, by issuing a permit to send excise as a registered consignor, operator excise number registered consignor.

2. an authorisation to send excise as a registered consignor specifies in particular: 1) Excise number registered consignor;

2) the address of the registered office or place of residence of the registered consignor;

3) type of sent excise;

4) form and validity of collateral duty.

Article. 62 c [prohibition of storage of the goods using the procedure the duty suspension arrangement] 1. A registered consignor may not store of the goods using the procedure the duty suspension arrangement.

2. a registered consignor is obliged to: 1) following authorisation of the goods send an excise of procedure the duty suspension arrangement;

2) keep records of the goods that are sent using the procedure the duty suspension arrangement.

3. The records referred to in paragraph 1. 2, paragraph 2, may be conducted in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

4. The records referred to in paragraph 1. 2, paragraph 2, should include, in particular, information relating to excise sent using the procedure the duty suspension arrangement and the entity to which they are sent to excise.

5. The records referred to in paragraph 1. 2, paragraph 2, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

6. The proper Minister of public financies shall determine, by regulation, the detailed scope of the data that should be included in the records of the goods that are sent using the procedure the duty suspension arrangement by a registered consignor, and how to keep the records, taking into account the need to ensure proper control and proper documentation of the amount of excise and determine the amounts of excise duty.



Chapter 6 securing the excise duty Article. 63. [obliged entities to submit collateral duty] 1. To submit a collateral duty in the amount covering the arising or which may arise from tax liability shall be the following: 1) the warehousekeeper;

2) registered recipient;

3) registered consignor;

4) the taxpayer referred to in art. 13 paragraph 1. 3;

5) the taxpayer referred to in art. 78 para. 1;

6) the intermediary;

7) a tax representative.

2. excise duty may be filed on time or indefinite, to ensure coverage of one or more tax liabilities.

3. at the request of the entity which has the task to the lodging of a security, the competent head of the Customs Office shall adopt the security subject to excise duty, in the forms referred to in article 1. 67 paragraph 1. 1 paragraphs 1-3, instead of company or in conjunction with this entity by: 1) the carrier or the freight forwarder, in the case of movement by them of the goods the subject which has the task to make a collateral duty using the procedure the duty suspension arrangement, to ensure coverage of the tax liabilities that may arise in relation to those of the goods, 2) owner of excise, 3) the recipient of the goods, 4) all or some of the entities referred to in points 1 to 3 — in the amount covering the security subject to excise duty at the required height.

4. In the case of movement within the territory of the country of the goods between tax warehouses tax liability the sending entity can be collateralised, at his request, excise duty, importer in the territory of the country in the forms referred to in article 1. 67 paragraph 1. 1 paragraphs 1 to 3, with the consent of the importer.

5. A person who has lodged a security subject to excise duty in accordance with paragraph 1. 3 or that protection has been sending entity tax liability subject to excise duty in accordance with paragraph 1. 4, corresponds to all its assets for the tax liability of an entity which has the task to make a collateral duty together with interest for late payment, jointly and severally with the person up to the amount of: 1) complex of collateral duty-in the case referred to in paragraph 1. 3;

2) which has been subject to a comprehensive guarantee, or the amount of tax liability covered by the flat-rate security, together with interest for late payment, in the case referred to in paragraph 1. 4. Article. 64. [subject Exemption from the obligation to lodge a collateral duty] 1. The competent head of customs releases the tax warehouse operator from the obligation to lodge a collateral duty, if the latter meets the following conditions: 1) has its registered office or place of residence in the territory of the country;

2) applies the procedure for suspension of excise duty of at least a year;

3) his financial situation and your assets provide comply with tax obligations;

4) does not have a backlog in respect of duties and taxes which are revenue of the State budget, social and health insurance contributions and is not against him carried out the enforcement proceedings, winding-up or bankruptcy, except in the case of insolvency proceedings with the possibility of the conclusion of the agreement;

5) promised to pay, on the first written request of the competent Director of the Customs Office, the amount of excise duty payable for payment in respect of the creation of the tax liability.

1a. the competent head of customs releases the taxpayer referred to in art. 13 paragraph 1. 3, with the obligation to lodge a collateral duty, if the taxpayer meets the conditions referred to in paragraph 1. 1 point 1 and 3-5.

2. the provisions of paragraphs 1 and 2. 1 paragraphs 2 and 3 shall not apply to farmers a tax warehouse, in which they are carried out, in accordance with the Act of June 25, 2006 on biocomponents and liquid biofuels, only operations consisting of manufacturing for personal use ester or pure vegetable oil, referred to in article 1. 2. 1 paragraph 11 (b). (c) of this Act.


3. the exemption referred to in paragraph 1. 1 and 1a, is given for a specified period of time, no longer than 2 years, by a decision, at the written request of the principal. At the written request of the exempt entity exemption may be extended, by a decision, for further periods of not more than 2 years.

4. applications referred to in paragraph 1. 3, should contain data on the subject and conducted by his economic activities, in particular the name and surname or name, residential or business address of the entity, as well as the estimated maximum amount of tax subject to securing the excise duty and time limit for which relief is to be granted or renewed. A request for exemption submitted by the operator of a tax warehouse, should also include the type of business carried on by the entity in a tax warehouse.

5. applications referred to in paragraph 1. 3, shall be accompanied by evidence of compliance with the conditions referred to in paragraph 1. 1.6. The exemption referred to in paragraph 1. 1, shall not apply in the case of excise movement in a procedure for the suspension of excise duty or exemption from excise duty on account of their end-use.

7. the exemption referred to in paragraph 1. 1, can be used for movement by pipeline petroleum excise between tax warehouses operated by the same operator within the territory of the country.

8. the released from the obligation to lodge a collateral duty is obliged to notify the competent Customs Office of the Director of the changes to the data contained in the request for an exemption from the obligation to lodge a security or in the application for an extension of the exemption, within 7 days from the date on which the change has occurred.

9. the competent head of the Customs Office shall revoke the exemption referred to in paragraph 1. 1 or 1a, where the entity granted exemption, in breach of any of the conditions referred to in paragraph 1. 1 paragraphs 1, 3, or 4, subject to the provisions of paragraph 2. 2.10. The proper Minister of public financies shall determine, by regulation, how to document the compliance with the conditions referred to in paragraph 1. 1, including the type of evidence of their fulfillment, the pattern of the proposals referred to in paragraph 1. 3, as well as a detailed how to grant, extension and revocation of exemption referred to in paragraph 1. 1 and 1a, having regard to the need for appropriate security tax obligations and the need to ensure the flow of information about the exemptions from the obligation to lodge a collateral duty.

Article. 65. [Warranty cover tax liabilities] 1. The entities obliged to deposit collateral duty: 1) the warehousekeeper, 2) registered recipient, with the exception of the registered recipient authorised a one-time acquisition of excise goods as a registered customer, 3) registered consignor, 4) an intermediary entity, 5) the taxpayer referred to in art. 13 paragraph 1. 3-make security in the form of the comprehensive guarantee in order to ensure the coverage of many of the tax liability, subject to paragraph 2. 8.1a. Comprehensive guarantee may also be made at the written request of: 1) the taxpayer referred to in art. 78 para. 1, or tax representative in order to ensure coverage of their tax obligations;

2) the carrier or the freight forwarder to ensure cover tax liabilities that may arise in relation to moving through them, using the procedure suspending the arrangement, excise obowiązanych entities to submit a collateral duty.

2. the competent head of the Customs Office shall determine the amount of the comprehensive guarantee, taking into account paragraph 3. 3 or 3a, at a level equal to: 1) the amount of tax liability, when this may be precisely calculated at the time of the security;

2) the estimated maximum amount resulting from the tax liability which may arise.

3. the amount of the comprehensive guarantee submitted by the intermediary entity shall be in an amount equal to the amount of the maximum amount of monthly tax liability that may arise if you use the excise in accordance with the intended purpose of voting for the exemption from excise duty, or breach of this exemption.

3A. the amount of the comprehensive guarantee submitted by an entity referred to in paragraph 1. 1A, shall be in the amount indicated by the operator in the application for the provision of a security, estimated by the operator at a level to cover at any time the tax liability to be covered by this protection.

4. For the determination of the amount of collateral duty shall apply rates of excise duty applicable on the date of the emergence of tax liability, (a) where that day cannot be determined on the lodging of a security; If, however, the rates of excise duty are changed during the course of the procedure the duty suspension arrangement, the competent head of the Customs Office corrects the amount of the security duty and shall notify the person who has lodged the security.

5. where is adopted comprehensive guarantee tax liabilities, which may change over time, the entities referred to in paragraph 1. 1 or 1a, are required to estimate the amount of such security at a level sufficient to cover at any time those tax liabilities.

6. the intermediary shall update the amount of the Security-General in such a way as to cover that may arise at any time its tax obligations.

7. the making or existence of the facts giving rise to a tax liability, requires general security load recorded amount arising or which may arise of tax liability, after finding out the State of its use.

7A. Subject to article 8. 41A paragraph. 6, the Security-General the amount of formed or which may arise of tax liability and exemption from load in the cases referred to in paragraph 1:1). 1 paragraphs 1 to 3 and 5 and paragraph 1. 1A – notes the competent head of the Customs Office;

2) in paragraphs 1 and 2. 1 paragraph 4 – notes the intermediary entity.

8. At the request of the entity referred to in paragraph 1. 1, who satisfies the conditions referred to in article 1. 64 paragraph 1. 1 paragraphs 1, 3 and 4, the competent head of the Customs Office agrees to the flat-rate guarantee for securing the implementation of tax obligations of the entity. The provisions of article 4. 64 paragraph 1. 3-5, 8 and 9 and rules pursuant to article 114. 64 paragraph 1. 10 how to document the compliance with the conditions referred to in article 1. 64 paragraph 1. 1, this kind of evidence of their meeting, shall apply mutatis mutandis.

9. the competent head of the Customs Office shall determine the amount of the flat-rate security at the level of 30% of the amount of the security to which the Assembly is obliged to subject the applicant for the flat-rate guarantee.

10. the competent head of the Customs Office shall determine the amount of the flat-rate security again every 6 months starting from the date of submission of the application for consent on its submission. The competent head of the Customs Office may make the first re-the amount of the flat-rate security before the expiry of 6 months from the date of submission of the application.

Article. 66. [Delegation] 1. The proper Minister of public financies shall determine by regulation: 1) pattern of consent to the application of the flat-rate guarantee and the application for an extension of the agreement to the flat-rate guarantee, 2) detailed method of determining the amount of the comprehensive guarantee and flat-rate, 3) detail the use of the comprehensive guarantee and flat-rate, including: a) the method of determining the status of the use of the comprehensive guarantee and the recording of his load and load exemption amount arising or which may arise of tax liability , b) how to use the comprehensive guarantee and flat-rate with the use of the system, 4) detailed entry for securing the excise duty of the goods exempt from excise duty on account of their end-use, as referred to in article. 32 paragraph 1. Article 5, point 1, 5) the manner and frequency of updates of the comprehensive guarantee referred to in article 1. 65 paragraph 1. 6 – having regard to the need for appropriate protection and management of excise duties.

2. The proper Minister of public financies may determine by regulation: 1) other than those referred to in article 1. 63 para. 4 cases in which tax liabilities of the entities referred to in article 1. 63 para. 1, may, at their request, collateralised excise duty third party with the consent of that person, 2) other than those referred to in art. 65 paragraph 1. 8 cases, which may be given by the flat-rate security, 3) cases in which it applies for some lower level of excise duty security than specified in the Act, and to determine the level 4) other than those referred to in article 1. 65 paragraph 1. 7A cases or conditions, in which the General Security usage amount arising or which may arise from tax liability or release it from the notes the entity obliged to its submission, 5) cases where there appears to be general security load amount arising or which may arise of tax liability


-having regard to the need for appropriate protection and management of excise duties, ensure the smooth application of the excise security, and simplify trade in akcyzowymi.

Article. 67. [protection of excise duty] 1. Protection of excise duty may be provided in the form of: 1) cash deposit;

2) a bank guarantee or insurance;

3) check confirmed by a legal person established on the territory of the European Union or the territory of a Member State of the European Free Trade Association (EFTA) – the parties to the agreement on the European economic area or by a branch of a foreign bank, who are in the territory of the country banking business within the meaning of the provisions of the Act of 29 August 1997 – banking law (Journal of laws of 2002 No. 72, item 665., as amended);

4) Bill of Exchange;

5) another document that has the value.

2. excise duty applies to the entire territory of the European Union.

3. The proper Minister of public financies shall determine by regulation: 1) the manner and place for the submission of collateral duty, 2) types of other documents having the value of the payment, which may be accepted as security for excise duty, 3) how receipt of collateral duty, 4) designs printed to receipt of collateral duty – having regard to the need for appropriate protection and management the implementation of tax obligations in excise duty.

Article. 68. [cash deposit] Deposit in cash deposited in the Polish currency, unless a special law provides otherwise.

Article. 69. [Guarantor] 1. The guarantor shall undertake in writing to pay, jointly and severally with the taxpayer, his successors and the person that has granted the bank guarantee or insurance, made by this person as security for excise duty instead of an entity which has the task to make a collateral duty or including him, unconditionally and irrevocably, on every call of the competent Director of the authority, the secured amount of the tax liability, together with interest for late payment, if payment becomes due.

2. the guarantor shall respond all its assets, jointly and severally liable with the taxpayer, his successors and the person that has granted the bank guarantee or insurance, made by this person as security for excise duty instead of an entity which has the task to make a collateral duty or in conjunction with it, for the tax liability covered until its expiration, together with interest for late payment to the amount of the guarantee.

3. The guarantor may only be a legal person established on the territory of the European Union or the territory of a Member State of the European Free Trade Association (EFTA) – the parties to the agreement on the European economic area, a branch of a foreign bank and the main branch of an insurance undertaking, the territory of the country banking business or insurance within the meaning of the provisions of, respectively, of the Act of 29 August 1997 – banking law or of the law of 22 May 2003 on business insurance (Journal of laws of 2010 # 11 , item. 66, as amended. ), and 1) are based on those provisions, permission to grant bank guarantees or insurance on the entire territory of the country;

2) shall notify, in writing, the proper Minister of public financies of the intention to grant bank guarantees or insurance, submitted as a security subject to excise duty.

4. The proper Minister of public financies after consultation with the Chairman of the Financial Supervisory Commission announced, by a notice, the list of guarantors referred to in paragraph 1. 3. the 5. The proper Minister of public financies may determine by regulation, designs the content of bank guarantees and insurance made as security duties, taking into account the need to ensure the proper implementation by the guarantor liability referred to in paragraph 1. 1. Article. 70. [choosing the form of security] 1. The entities obliged to deposit collateral duty can choose form of security of the forms referred to in article 1. 67 paragraph 1. 1.2. Protection of excise duty may be made in several forms referred to in article 1. 67 paragraph 1. 1, provided that the total will cover all the required amount of collateral duty.

Article. 71. [refusal to accept collateral duty] 1. The competent head of the Customs Office refuses to accept collateral duty, if it finds that it does not provide coverage in due to the amount of the tax liability.

2. the competent head of the Customs Office refuses to accept the collateral duty of a certain date of validity, if not prevents it effectively cover within the amount of the tax liability.

Article. 72. [Extension and submission of additional or new collateral duty] 1. If the competent head of the Customs Office finds that the complex protection of excise duty does not provide coverage in the amount due or within the amount of the tax liability, is obliged to request the renewal of the security, the submission of additional or new collateral duty.

2. The person who has lodged the security duties of time, shall at the latest one month before the expiry of that period documented the extension of its validity or make a new security duties.

Article. 73. [Cover of the declared amount of the excise duty with the complex of collateral duty] 1. If the specified or declared the amount of excise duty has not been paid within the time limit, the tax authority shall cover it with the security lodged, without prejudice to paragraph 2. 1a. 1a. The tax authority does not cover the amount of the excise duty, as referred to in paragraph 2. 1, with collateral duty as referred to in article subject. 63 para. 3 in the case referred to in article 1. 42 paragraph 1. 1 paragraph 4, if the person has not been informed or not able to be informed of the failing by the dispatcher receive report or document replacing the report of receipt or the report of export or of the replacement document export and report within one month from the date of communication of the information of this fact by the tax authority, furnishes proof that the movement of the goods using the procedure ended with the suspension of excise duty in accordance with article 5. 41A paragraph. 2, or proof of place of irregularities in the territory of a Member State.

2. If in order to cover the amount of excise duty unpaid within the time limit required is for sale, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code (OJ No 16 item 93, as amended), laws of documents having the value of the Bank complex as excise duty, for sale shall apply the provisions of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2005, no. 229 , item. 1954, as amended. d.).

3. In the case referred to in paragraph 1. 1, due to the interest for late payment of the tax arrears are calculated to cover the amount of excise duty.

Article. 74. [Settlement of collateral duty] 1. Securing the excise duty may not be returned until the tax liability does not expire or cannot already be.

2. (repealed).

3. If the tax liability will expire in part or cannot already be for part of the sum secured, the security shall be immediately partially returned entity that made them, at his request.

4. If the tax liability will expire or can no longer arise, the security shall be released subject to excise duty at the request of the subject, which it has made, within 7 days.

5. The proper Minister of public financies shall determine, by regulation, the detailed conditions and the return of collateral duty, having regard to the need to safeguard the implementation of tax obligations in excise duty.

Article. 75. [Amount of the returned security] the amount of the return of collateral duty is not entitled to interest.

Article. 76. [Delegation] the proper Minister of public financies shall determine, by regulation, security confirmation document or the payment of excise duty in the territory of the country, referred to in article 2. 78 para. 1 paragraph 2, taking into account the need to ensure a complex information excise security or paid the amount of the excise duty.



Chapter 7 excise with paid excise duties Article. 77. [the simplified accompanying document or commercial document which replaces] 1. Intra-Community supply or acquisition of intra-Community, for the purpose of economic activity on the territory of the country, of the goods on which excise duty has been paid, shall be made on the basis of the simplified accompanying document, subject to article 22. 47 paragraph 1. 5.2. The simplified accompanying document may be replaced by a commercial document where the document contains the same data that are required for a simplified accompanying document. To the commercial document replacing the simplified accompanying document shall apply mutatis mutandis the provisions of the simplified accompanying document.


3. The proper Minister of public financies may determine, by regulation, the pattern and way of circulation cards simplified accompanying document, as well as the conditions under which a commercial document may replace the simplified accompanying document, taking into account the need to provide information about the quantities of purchased excise and Excise amounts attributable to pay.

Article. 78. [obligations of the taxable person acquiring accomplished within the EU excise the excise duties paid in the territory of the Member State] 1. Where a taxable person acquires accomplished within the EU excise the excise duties paid in the territory of a Member State for the purpose of economic activity on the territory of the country shall be obliged: 1) prior to the introduction of excise goods within the territory of the country to make a notification of the planned acquisition of intra-Community trade to the competent head of the Customs Office and provide a security subject to excise duty;

2) acknowledge receipt of the excise on the simplified accompanying document and issue and attach to the return a simplified accompanying document document confirmation deposit of collateral duty or pay excise duty on the territory of the country;

3) without request of the tax authority, submit to the competent naczelnikowi of the Customs Office of Declaration of a simplified, according to the established pattern, and calculate the excise and make its payment on the territory of the country, on behalf of the competent Chamber, within 10 days from the date of the emergence of tax liability;

4) keep records purchased excise accomplished within the EU.

2. The taxable person referred to in paragraph 1. 1, before joining returned the simplified accompanying document, document deposit confirmation of collateral duty or pay excise duty on the territory of the country referred to in paragraph 1. 1 point 2, is obliged to get on that document confirmation by the competent Customs Office of the Chief of the security or payment of excise duty.

3. the provisions of paragraphs 1 and 2. 1 paragraphs 1, 3 and 4 shall apply mutatis mutandis to cases of intra-Community acquisition of the goods not listed in annex 2 to this Act, which are covered by the territory of the country the rate of excise duties other than zero-rated.

4. the provisions of paragraphs 1 and 2. 1 paragraphs 1 and 3 shall apply mutatis mutandis in the case of intra-Community acquisition by a natural person of the goods intended for commercial purposes within the meaning of article 3. 34.5. The records referred to in paragraph 1. 1 paragraph 4, may be conducted in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

6. The records referred to in paragraph 1. 1 paragraph 4, should contain, in particular, information relating to excise purchased accomplished within the EU, a simplified accompanying document, Dispatcher Excise.

7. The records referred to in paragraph 1. 1 paragraph 4, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

8. The proper Minister of public financies shall determine, by regulation, a model of the Declaration of the planned acquisition of intra-Community, referred to in paragraph 1. 1 paragraph 1, taking into account the need to provide information about the quantities of purchased excise and the amount of the excise duty payable for payment.

9. The proper Minister of public financies shall determine, by regulation, the detailed scope of the data that should be included in the records acquired of the goods referred to in paragraph 1. 1 paragraph 4, and the manner of its conduct, taking into account the need to ensure information on the quantities of purchased excise and Excise amounts attributable to pay.

10. The proper Minister of public financies shall determine, by regulation, a simplified declaration pattern, referred to in paragraph 1. 1 paragraph 3, together with explanations on how to properly submit this Declaration, stating the time and place of its submission, the instruction of the taxpayer, that this Declaration is the basis for the issue of a writ of execution, taking into account the need to ensure the correct calculation of excise duty.

Article. 79. [the acquisition through a tax representative] 1. If the individual wishes to acquire accomplished within the EU, not for business, excise the excise duties paid in the territory of a Member State and these products will be provided on the territory of the country, such an acquisition may be made only through a tax representative. In this situation, it is presumed that the intra-Community acquisition does not make that person but a tax representative.

2. A tax representative in the territory of the country shall designate the seller.

Article. 80. [tax representative] 1. A tax representative may be only an entity that meets the total conditions referred to in article 1. 48 para. 1 point 2 – 6, to whom the competent head of the Customs Office issued the permit to perform the steps as a tax representative.

2. the tax representative is obliged to: 1) calculate excise and make payment of excise taxes attributable to pay;

2) submitted the competent naczelnikowi the customs tax;

3) keep records of the goods supplied within the territory of the country by the seller, which is the representative.

3. The records referred to in paragraph 1. 2, paragraph 3, may be carried out in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

4. The records referred to in paragraph 1. 2, paragraph 3, should include, in particular, information relating to excise purchased accomplished within the EU, the sending entity Excise, the entity to which the excise goods are acquired accomplished within the EU by a tax representative.

5. The records referred to in paragraph 1. 2, paragraph 3, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

6. The proper Minister of public financies shall determine, by regulation, the detailed scope of the data that should be included in the records referred to in paragraph 1. 2 paragraph 3 and the manner of its conduct, taking into account the need to ensure information on quantities purchased through a tax representative of the goods and the amount of excise duty payable for payment.

Article. 81. [authorization to perform actions in the nature of a tax representative] 1. Permission to perform actions in the nature of a tax representative shall be issued at the time, no longer than 3 years, or for an indefinite period, by the competent head of the Customs Office, at the request of the seller.

2. the application referred to in paragraph 1. 1, should contain data on the seller and by his economic activities, in particular the first and last name or the name of the seller, the address of its registered office or residence, type of business, identification of the tax representative, in particular the name and surname or name of the tax representative, the address of its registered office or residence, in the national court register or registration of economic activities, the identification number of the COMPANY and tax identification number (Tin) , an electronic mail address, as well as the type of excise goods, which will be acquired accomplished within the EU.

3. the application referred to in paragraph 1. 1, the seller is obliged to attach your declaration of consent by a tax representative to perform the steps by him in that capacity, and evidence of that tax representative of the conditions referred to in article 1. 48 para. 1 paragraphs 2-6.

4. Permission to perform actions in the nature of a tax representative shall in particular: 1) the address of the registered office or residence of a tax representative;

2) first and last name, or the name and address of the registered office or residence of the seller;

3) type of excise goods purchased accomplished within the EU.

5. the tax representative is obliged to notify the competent Customs Office of the Director of the changes to the data contained in the application referred to in paragraph 1. 1, within 7 days from the date on which the change has occurred, subject to the provisions of paragraph 2. 6, 8 and 9.

6. notification of planned change the data contained in the authorization to perform the actions as a tax representative must be made prior to the change, subject to paragraph 2. 8 and 9.

7. the notification referred to in paragraph 1. 6, is also the application for amendment of an authorisation in respect of the notified change.

8. amendment of the tax representative or dealer referred to in the authorisation to perform the steps as a tax representative shall be subject to the new permits, excluding legal successors or those transformed in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

9. If the tax Representative intends to acquire accomplished within the EU excise goods belonging to another than that is the subject of the current activities of the Group of the goods referred to in article 1. 2. 1 paragraph 1 shall be obliged to obtain a new permit to perform actions in the nature of a tax representative.


10. The refusal, revocation or expiry of the authorization to perform the actions as a tax representative shall apply mutatis mutandis to article. 52. Article. 82. [Refund of excise duty] 1. [1] in the case of intra-Community supplies of the goods on which excise duty has been paid in the territory of the country shall be entitled to reimbursement of excise duty: 1) a taxable person who has made the intra-Community supply of these excise, or 2) to the company, which acquired these excise goods from a taxable person and has made their intra-on written request to the competent Customs Office of the Governor, together with documents proving payment of the excise duties in the territory of the country.

2. [2] in the case of export of the goods on which excise duty has been paid in the territory of the country shall be entitled to reimbursement of excise duty: 1) a taxable person who has made the export of these excise, or 2) to the company, which acquired these excise goods from a taxable person and has made their exports-on written request made to the competent head of the Customs Office within one year from the date of export together with the documents referred to in paragraph 1. 4 .2a. Where, in relation to moving through the territory of the European Union the excise paid excise duties: 1) was an irregularity on the territory of the country or 2) can not be determined by the place where the irregularity was established, and this irregularity is established in the territory of the country – the competent head of the Customs Office gets the excise calculated excise rates applicable on the day on which the irregularity and, if this cannot be determined, the day-date where this has been found.

2B. the competent head of the Customs Office referred to in paragraph 1. 2A, is obliged to inform the competent tax authorities of the Member State of the European Union, with which the shipment, or of finding irregularities and downloading the excise duty on the territory of the country.

2 c. If, as a result of the finding of irregularities the excise duty will be charged on the territory of a Member State, and before the expiration of 3 years from the date of acquisition of the goods by the consignee is established, that the irregularity was established on the territory of the country, the competent head of the Customs Office gets the excise calculated excise rates in force on the day on which the irregularity came.

2D. the competent head of the Customs Office referred to in paragraph 1. 2 c shall be obliged to inform the competent tax authorities of the Member State of the European Union, where you downloaded the excise duty in connection with the finding of irregularities, of the irregularities and the download of the excise tax in the territory of the country.

2E. [3] if, as a result of the finding of irregularities the excise duty will be charged on the territory of the country, and before the expiration of 3 years from the date of acquisition of the goods by the consignee is established, that the irregularity was established on the territory of a Member State and excise duties will be taken there, the entity that has paid the excise tax in connection with the finding of irregularities in the territory of the country shall be entitled to a refund of the excise duty.

2f. In the case referred to in paragraph 1. 2E, return of excise duty is at the written request of the subject, submitted to the competent Customs Office of the Director, within a period of 5 years from the end of the calendar year in which the period of payment of excise duty.

2 g for the irregularity shall be deemed to situations that take place in the course of the excise movement with paid excise duties, as a result of which the entire shipment or part of the handling of these products does not end in accordance with the provisions, with the exception of situations in which there has been a total destruction or irreversible loss of excise.

3. The taxpayer or entity referred to in paragraph 1. 1, requesting a refund of excise duty are required after making intra-Community supplies to submit to the competent Customs Office naczelnikowi: 1) the documents accompanying the shipment of the goods;

2) acknowledgement of receipt of the goods by the customer from the Member State of the European Union on the simplified accompanying document or on a copy of the commercial document referred to in article 2. 77 paragraph 1. 2, or to the document referred to in article 2. 47 paragraph 1. 5;

3) a document proving the payment of the excise duty or the submission of declaration in the Member State of the European Union or the provision of a security, or a document confirming that the excise duty in that State is not required.

4. The taxpayer or entity referred to in paragraph 1. 2, requesting a refund of the excise duty shall be required to submit to the competent Customs Office of the naczelnikowi: 1) documents proving the payment of the excise duties in the territory of the country;

2) documented confirmation of export of the goods from the territory of a country outside the customs territory of the European Union, within the meaning of article 3. 3 paragraphs 1 and 2. 1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code, in accordance with the customs legislation.

4A. An entity referred to in paragraph 1. 2E, requesting a refund of the excise duty is obliged to submit to the competent Customs Office of the naczelnikowi: 1) the documents accompanying the shipment of the goods;

2) a document proving the payment of the excise duty in the Member State in which the irregularity;

3) a document proving the payment of the excise duties in connection with the finding of irregularities in the territory of the country.

5. Reimbursement shall not be subject to excise duty in the case of intra-Community supplies and exports of the goods marked with excise marks, as well as the amount of excise duty lower than the minimum amount of return.

6. the competent head of the Customs Office shall verify the application for refund of excise duty on the basis of the documents referred to in paragraph 1. 1 and 3-4a.

6a. In the absence of the competent Customs Office of the Director of the return of excise duty, as referred to in paragraph 1. 1, 2 and 2e, within the time limits specified in the regulations issued on the basis of paragraph 1. 7, this reimbursement shall be treated as an overpayment of tax subject to the interest rate within the meaning of the provisions of the Act of 29 August 1997-tax.

7. The proper Minister of public financies shall determine, by regulation, and the time limits for making a refund of the excise duty, as referred to in paragraph 1. 1, 2 and 2e, the minimum amount of the refund and the model application for refund of excise duty, having regard to: 1) need to provide information about the quantities supplied accomplished within the EU or exported excise;

2) the need to properly determine the amounts of the excise duty return;

3) economic viability of refund of excise duty.

Article. 83. [Complaint excise the excise duty paid] 1. In the case of a complaint of excise paid excise duties recognized by the warehousekeeper, this entity may make the reduction of the amount of the excise duty to which payment is required, the amount of excise duty paid from the advertised products.

2. The operator of a tax warehouse may make the reduction referred to in paragraph 1. 1, in the case of use of the advertised excise for the manufacture of excise duties.

Article. 83A. [reduction in the amount of excise duty] 1. In the case of a complaint of excise paid excise duties recognized by the taxpayer can make a reduction in the amount of the excise duty to which payment is required, the amount of excise duty paid from the advertised products.

2. A taxable person may make the reduction referred to in paragraph 1. 1, in the case of total destruction of the goods advertised: 1) in a tax warehouse or, 2) with the consent of the competent Director of the Customs Office-in a different location satisfying the conditions for the destruction of products on the basis of the provisions of the separate, in the presence of a representative of the tax authority.

3. Of the following destruction of the goods referred to in paragraph 1. 2, paragraph 2, shall be drawn up in two copies, the destruction of the Excise, which shall be the cause of the destruction. Protocol destruction Excise shall be signed by the taxpayer and present at the actions of destruction by a representative of the tax authority.



Chapter 8 of the authorisation Art. 84. [the issue, refusal to issue, change and deregistration] 1. The issue, refusal, amendment and withdrawal of authorisation: 1) to operate a tax warehouse, 2) on the acquisition of the goods as a registered customer, 2a) on a one-time purchase of the goods as a registered customer, 3) (repealed), 3a) to send excise as a registered consignor, 4) to perform operations as a tax representative, 5) to operate as an intermediary, 6) exit-in by means of a decision.

1a. Proceedings in the matters of authorisations referred to in paragraph 1. 1, to which the provisions of Chapter 4 of the Act of 27 August 2009 of the Customs Service (Journal of laws No. 168, p. 1323, as amended) in terms of audit proceedings, shall not apply. 6.2. The proper Minister of public financies shall determine by regulation: 1) the detailed way of issuing and withdrawing authorisations referred to in paragraph 1. 1;

2) patterns of applications for authorisations referred to in paragraph 1. 1, as well as a way of documenting the fulfilment of which is subject to the issue of the permit.

3. The proper Minister of public financies, adopting the regulation referred to in paragraph 1. 2, will take into account:


1) need to obtain sufficient information about the taxpayer, in particular affecting the determination of collateral duty and the need for proper operation of the entity;

2) the need to ensure the free movement of excise goods.



Chapter 9 the standards allowable losses excise and acceptable standards of consumption of the goods Article. 85. [Normal allowable losses excise] 1. The competent head of the Customs Office, subject to the provisions of paragraph 2. 7, shall determine by way of decision, for the various actors, at their request: 1) standards for allowable losses of the goods;

2) legal limit consumption of alcoholic beverages: a) entered for the procedure of suspension of excise duty, when used for the manufacture of other products, b) referred to in article 1. 32 paragraph 1. 4 paragraphs 2 and 3, in the case of their use by the entity consuming.

2. the competent head of the Customs Office, subject to the provisions of paragraph 2. 7 by decision of the Office for individual entities: 1) may determine: (a)) standards allowable losses of the goods, (b)) legal limit consumption of excise-referred to in paragraph 1. 1;

2) sets the legal limit of consumption of the goods referred to in annex 2 to this Act, referred to in article 1. 89 para. 2, outside the procedure for suspension of excise and covered by the zero rate of excise duty, in the case of their consumption for the production of other products.

3. in the event that the taxpayer more than one permit to operate a tax warehouse, standards for allowable losses excise or limit consumption of the goods referred to in paragraph 1. 1 and 2, shall be determined separately for each warehouse.

4. the competent head of the Customs Office, setting standards for allowable losses excise and limit their consumption, will take into account: 1) the type of excise;

2) the specificity of the individual stages of production and other activities, which may result in losses of excise;

3) technical and technological conditions that occur in a given case;

4) maximum normal allowable losses of the goods set out in the regulation issued on the basis of paragraph 1. 5.5. The proper Minister of public financies shall determine by regulation: 1) maximum height standards for allowable losses some of the goods produced in time to perform some steps, during which can result in cavities of the goods;

2) detailed scope and method of determining standards for allowable losses excise or limit consumption of the goods;

3) way of settling the losses of excise, in particular in cases of commencement activities, during which can result in cavities of the goods, or a change of technical and technological conditions to make these steps, until in these cases by the competent Customs Office of the Chief of the standards allowable losses of the goods.

6. The proper Minister of public financies, adopting the regulation referred to in paragraph 1. 5, will take into account: 1) the type of excise;

2) the specificity of the individual stages of production and other activities, which may result in losses of excise;

3) technical and technological conditions that occur in a given case.

7. The proper Minister of public financies may determine, by regulation, standards for allowable losses of some or all of the goods, having regard to the nature of the Excise, the specificity of the individual stages of production and other activities, which may result in losses of excise, technical and technological conditions, including means of transport, in the case in question.

8. The date of entry into force of legislation issued on the basis of paragraph 1. 7 the decisions adopted on the basis of paragraph 1. 1 paragraph 1 and paragraph 2. 2 (1) (a). and lose their power in part on standards for allowable losses which have been referred to in those provisions.

9. If the decisions adopted on the basis of paragraph 1. 1 paragraph 1 and paragraph 2. 2 (1) (a). and set standards for allowable losses of excise duties which are more favourable to the subject than those referred to in the regulations issued on the basis of paragraph 1. 7, these decisions remain in force until the end of the period for which they were issued, and in the case of a decision thus made-until the end of the calendar year following the calendar year in which it entered into force regulations issued on the basis of paragraph 1. 7. SECTION IV of the excise-specific provisions. Tax base and rates of excise duty Chapter 1 Energy Products and electricity Article. 86. [Energy Products] 1. Energy products, within the meaning of the Act, include products: 1) covered by the CN headings 1507 to 1518 00, if they are intended for fuel or fuels;

2) covered by CN heading 2701, 2702 and 2704 of to 2715;

3) heading CN 2901 and 2902;

4) falling within CN code 2905 11 00 which are not of synthetic origin, if they are intended for fuel or fuels;

5) covered by CN code 3403;

6) covered by CN code 3811;

7) covered by CN code 3817;

8) falling within CN codes 3824 90 91 and 3824 90 97, if they are intended for fuel or fuels;

9) other products, with the exception of substances used for marking and colouring, as referred to in article. 90 paragraph 1. 1, intended for use, offered for sale or used as motor fuels or as additives or admixtures for motor fuels, regardless of the CN code;

10) other articles which are hydrocarbons, with the exception of peat, intended for use, offered for sale or used as heating fuel or as additives or fuel additives for fuel, regardless of the CN code.

2. Motor Fuels within the meaning of the Act are energy products intended for use, offered for sale or used to power internal combustion engines.

3. for the purposes of this Act correspondingly Fuels energy are intended for use, offered for sale or used for fuel purposes, with the exception of the products referred to in paragraph 1. 2.4. Biocomponents are natural bio components within the meaning of the Act of 25 August 2006 on biocomponents and liquid biofuels.

Article. 87. [production of energy products within the meaning of the Act] 1. The production of energy products within the meaning of the Act is the production or processing of energy products, including mixing or reclassification of fuel components, bottling of liquefied gas to gas cylinders, as well as the colouring and marking of products.

2. Shall not be considered as production of energy products to obtain a small amount of energy products as a by-product in the manufacture of products other than in akcyzowymi. For a small amount of it is considered amount of energy products, if the revenue from their sale is not more than 0.1% of the total income, within the meaning of the Act of 15 February 1992 on income tax from legal persons (Journal of laws of 2011 No. 74, item. 397, No 102, item 585 and No. 106, item 622), obtained from business operation for the previous financial year or declared in the case of starting up a business.

3. An entity that accesses as a byproduct of a small amount of the energy products referred to in paragraph 1. 2, is obliged to: 1) written notification of the competent Director of the Customs Office of the nature of the activity and the type of derived products-within 14 days from the date of obtaining the first of these products;

2) present a competent Customs Office naczelnikowi written information about the revenue obtained, specifying the quantities obtained from products referred to in paragraph 1. 2, and the amount of revenue derived from the sale of these products – at the end of each fiscal year.

4. There shall be regarded as the production of energy products to the motor fuels or heating fuels additives or impurities in the amount of which is not more than 0.2% of the volume of energy product containing these additives, with the exception of coloring and marking products, referred to in article 2. 90 paragraph 1. 1. Article. 88. [the taxable energy products and energy] 1. The taxable energy products is quantity, expressed, depending on the type of product, in litres of the finished product at a temperature of 15 ° c, or in kilograms of the finished product, or calorific value, expressed in gigajoules (GJ).

2. The taxable amount of electricity is the amount, expressed in megawatogodzinach (MWh).

2A. in the case of illegal electricity consumption of electricity, the taxable amount is the estimated quantity, expressed in megawatogodzinach (MWh).

2B. The entity that specifies the approximate amount of illegally collected electricity, is obliged to notify the competent Customs Office of the Director for the taxable person of that fact within 7 days from the date of the determination of operator of illegal electricity.

3. The taxable amount in the case of use for the purpose, with the exception of the purposes of navigation: 1) fuel fuels, 2) diesel fuels intended for the purposes of navigation-is the amount, expressed in litres, that can be stored in the tank connected to the fuel pump or tank vehicle or other means of transport.


4. the use of fuel fuels or gas oil referred to in paragraph 1. 3, in accordance with the intended purpose shall also be their possession or sale of tank connected to the fuel pump.

5. fuel dispenser specified in separate regulations shall be deemed to be the installation of measurement designed for the servicing of motor vehicles, small boats and small aircraft.

6. for the purposes of the arrangement shall be carbon products calorific values, which are: 1) 23.8 GJ/1000 kilograms of coal covered by CN heading 2701;

2) 8.6 GJ/1000 kilograms for brown coal covered by CN heading 2702;

3) 27.5 GJ/1000 kilograms for Coke covered by CN heading 2704.

7. for the purposes of the arrangement shall be the calorific values: 1) for gas products falling within CN code 2705 00 00: a) 18.0 GJ/1000 cubic meters of coal gas produced in the process of coke production by high temperature carbonization of coking, b) 18.0 GJ/1000 cubic meters for the gas ekspansyjnego and residual gases emerging technological string inorganic c) 7.8 GJ/1000 cubic meters for the gas konwertorowego is a by-product in the process of setting in the oxygen converter during blowing oxygen liquid pig iron iron, d) 3.6 GJ/1000 cubic meters of blast-furnace gas as a by-product in the process of setting in the furnace during melting sintered ore and iron ore on a salad, in the process of pressure regulator, e) 1.9 GJ/1000 cubic meters for gas relief which is a by-product of dry coke cooling, f) 1.8 GJ/1000 cubic meters of blast furnace gas which is a waste product formed in the process of smelting furnace of glass panels of the batch in the form of briquettes of copper concentrate , coke and slag mixtures konwertorowego and slag from the smelting of lead, g) 18.0 GJ/1000 cubic meters for the gas product not listed in subparagraph (a). (a) to (f) or when you cannot determine the type of the product gas;

2) for gas products falling within CN code 2711 11 00-45.2 GJ/1000 kilograms;

3) for products falling within CN codes 2711 12 from energy to 2711 19 00-46.0 GJ/1000 kilograms;

4) for gas products falling within CN code 2711 21 00: a) 31.0 GJ/1000 cubic meters for natural gas high E, b) 27.0 GJ/1000 cubic meters for natural gas zaazotowanego Lw, group c) 24.0 GJ/1000 cubic meters for natural gas zaazotowanego Ls group, d) 20.0 GJ/1000 cubic meters for natural gas group zaazotowanego Ln, e) 16.0 GJ/1000 cubic meters for natural gas zaazotowanego Lm group , f) 31.0 GJ/1000 cubic meters for the gas product not listed in subparagraph (a). a-e;

5) for gas products ex CN code 2711 29 00: a) 24.0 GJ/1000 cubic meters for gas propane-butane-air, b) 115 GJ/1000 cubic meters for propane-butane gas-decompressed;

6) for energy products falling within CN code 2901 10 00-31.0 GJ/1000 cubic meters;

7) for gas products not listed in points 1, 2, 4, and 5-31.0 GJ/1000 cubic meters.

8. In the case of sales to the final customer gas gas products for the calculation of the tax base of these products shall be the quantity of those products arising from invoices documenting their sales.

Article. 89. [rates of excise duty on energy products] 1. Rates of excise duty on energy products are for: 1) coal and coke for fuel purposes heading CN 2701, 2702 and 2704 00-1.28 €/1 Gigajoule (GJ);

2) [4] petrol falling within CN codes 2710 11 45 and 2710 11 49 or products created by mixing these gasoline with biocomponents that meet the quality requirements specified in separate regulations-1565.00/1000 litres;

3) [5] (repealed)

4) aviation gasoline falling within CN code 2710 11 31, gasoline type fuels for Jet engines falling within CN code 2710 11 70 and the remaining kerosene falling within CN code 2710 19 25-1822.00/1000 litres;

5) fuels for Jet engines falling within CN code 2710 19 21-1446.00/1000 litres;

6) gas oils falling within CN code 2710 19 41 and products created by mixing these oils with biocomponents that meet the quality requirements specified in separate regulations-1196.00/1000 litres;

7) [6] (repealed)

8) biocomponents constituting fuel quality requirements right specified in separate regulations, intended to drive internal combustion engines, regardless of the code CN-1196.00/1000 litres;

9) gas oils intended for the purposes of CN codes 2710 19 41 from fuel to 2710 19 49, colored red and marked with the tag in accordance with the specific rules-232.00 €/1000 litres;

10) fuel oils falling within CN codes 2710 19 51 to 2710 19 69 of: (a)) of which 30% or more by volume distils at 350 ° c or the density at 15 ° c is less than 890 kilograms/cubic meter, colored red and marked with the tag in accordance with the specific rules-232.00 €/1000 litres, b) remaining, not subject to colouring and marking on the basis of specific provisions-64.00 €/1000 kilograms;

11) lubricating oil, other oils falling within CN codes 2710 19 71 to 2710 19 99 from, with the exception of products falling within CN code 2710 19 85 (white oils, liquid paraffin) and greases falling within CN code 2710 19 99-1180.00 PLN/1000 litres;

12) gas intended for the drive internal combustion engines: a) natural gas (wet) and other gaseous hydrocarbons falling within CN heading 2711 and gaseous aliphatic falling within CN heading 2901:-liquefied – 695.00 €/1000 kilograms, is in a gaseous state-£ 11.04/1 Gigajoule (GJ), b) produced in a tax warehouse and that meet the quality requirements set out in separate provisions:-biogas, regardless of the code CN-0 € ,-hydrogen and biowodoru falling within CN code 2804 10 00-0, c) other – 14.72 zł/1 GJ;

13) natural gas (wet) and other gaseous hydrocarbons falling within CN heading 2711, intended for fuel-1.28 €/1 Gigajoule (GJ);

14) other motor fuels-1822.00/1000 litres;

15) remaining fuel fuels: a) in the case of when their density at 15 ° c is:-less than 890 kilograms/cubic meter-232.00 €/1000 litres, is equal to or greater than 890 kilograms/cubic meter-64.00 €/1000 kg, b) gas-1.28 €/Gigajoule (GJ).

2. the rate of excise duty on energy products other than those referred to in paragraph 1. 1 paragraph 1 – 13, intended for purposes other than heating, as additives or fuel additives for fuel, to power internal combustion engines or as additives or admixtures for motor fuels, is $0.

3. the rate of excise duty on electricity is 20.00 € per megawatt-hour (MWh).

4. In the case of: 1) use of the products referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). and, to drive internal combustion engines, use them when they do not meet the conditions specified in the particular safeguard provisions for proper marking and colouring, as well as their ownership in the tank connected to the fuel pump, or the sale of such tank, shall apply mutatis mutandis 1822.00 rate/1000 litres, and where their density at 15 ° c is equal to or higher than the 890 kilograms/cubic meter-2047.00/1000 kilograms;

2) exceeding the acceptable standards of consumption referred to in article 1. paragraph 85. 2, paragraph 2, established for the excise goods referred to in annex 2 to this Act, referred to in paragraph 1. 2, outside the procedure for suspension of excise duty in the event of their consumption for the production of other products, shall apply mutatis mutandis the rate referred to in paragraph 1. 1, paragraph 14, and in the case of consumption of these products for the purposes of fuel-rate referred to in paragraph 1. 1, paragraph 15;

3) energy products losses arising during transport by pipeline transmission far-reaching, in excess of the normal allowable losses of the goods referred to in article 1. paragraph 85. 1, point 1, paragraph 2. 2 (1) (a). and the legislation issued on the basis of art. paragraph 85. 7, apply excise duty which is a weighted average of rates on all energy products sent in during the year to all recipients.

5. the seller of the goods not covered by the exemption from excise duty on account of their end-use, as referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). and, is obliged in case of sale: 1) legal persons, organizational units not having legal personality and individuals established-to obtain from the purchaser claims that the purchased products are intended for fuel or will be sold for the purposes of fuel, for the application of excise duty referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). (a);

2) individuals not operating business-to obtain from the purchaser claims that the purchased products are intended for fuel for the application of excise duty referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). (a); This statement should be attached to the copy of the receipt or a copy of another sales document issued to the purchaser, and if this is impossible, the seller is obliged to enter in the statement number and date of issue of the document confirming this.


6. The declaration referred to in paragraph 1. Article 5, point 1, subject to paragraph 2. 7, should be attached to the copy of the invoice and must include: 1) customer data, including the name and address of the registered office or residence, and NIP or REGON;

2) specifying the amount and type of product purchased and destination;

3) an indication of the kind, type and number of heating equipment and space (address), where there are these devices;

4) date and place of make a statement;

5) legible signature of the declarant.

7. The declaration referred to in paragraph 1. Article 5, point 1, if it is legibly signed, may also be made on that invoice, with an indication of the kind, type and number of heating equipment and space (address), where there are these devices.

8. The declaration referred to in paragraph 1. 5, paragraph 2, shall include: 1) your first and last name, passport number, or the name and number of another document stating the identity, social security number or an adult person reported at the same address as the buyer;

2) the address of the buyer and address, if different from the address check-in;

3) determine the amount of, the nature and destination of the purchased products;

4) specifying the number of heating equipment, which can be used these products and places (addresses), where there are these devices;

5) indication of the nature and type of heating equipment;

6) date and place of preparation of statements and legible signature of the declarant.

8A. If the purchaser of the goods referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). a is a public authority, a unit of the Polish armed forces, public school and facility, referred to in article 1. 2 of the Act of 7 September 1991 on the education system (Journal of laws of 2004 No. 256, item 2572, as amended), public health care facility, referred to in article 2. 2. 1 of the law of 30 August 1991 on health care (Journal of laws of 2007, no. 14, item 89, as amended), public social assistance organizational unit referred to in article 1. 6 paragraph 5 of the Act of 12 March 2004 on social assistance (Journal of laws of 2009 # 175, item 1362, as amended), the Declaration referred to in paragraph 1. 5 paragraph 1 may be replaced by a declaration made in the interim agreement concluded between the seller and the buyer, which has effect only in relation to the acquired excise in quantities resulting from this agreement, including the data referred to in paragraph 1. 6, provided: 1) forward a copy of the contract to the competent for the seller naczelnikowi Customs office prior to the first sale of such products;

2) confirmation of each sales invoice.

9. A natural person nieprowadząca business purchasing products subject to excise duty referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). and shall be responsible to present seller document referred to in paragraph 1. 8, paragraph 1, in order to confirm its identity.

10. the seller of the goods referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). and individuals not operating a business is obliged to apply excise duty referred to in paragraph 1. 4 paragraph 1 or refuse the sale of these products in case: 1) the person acquiring the goods refuses to present the document referred to in paragraph 1. 8, paragraph 1;

2) data contained in the statement is incomplete, illegible or do not agree with the data resulting from the document referred to in paragraph 1. 8, paragraph 1;

3) the address to which the seller has provided the excise is different than indicated in the statement, the customer (address), where the heating device;

4) the number and type of purchased excise are other than those mentioned in the statement.

11. Importer and entity making intra-Community acquisition of the goods referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). and is composed of the competent Customs Office of naczelnikowi a statement that imported products are intended for fuel or will be sold for the purposes of fuel, for the application of excise duty referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). a. 12. The Declaration referred to in paragraph 1. 11, should contain data on the importer or making the intra-Community acquisition, the determination of the amount and type of product purchased and destination, date and place of filing this claim and legible signature of declarant; copies of statements should be kept by the importer and the entity making intra-Community acquisition for a period of 5 years from the end of the calendar year in which they were drawn up, and made available for inspection.

13. In the case of import of the goods referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). and, when the head of the Customs office accepting the customs declaration in the procedure for the admission to trading is different than the competent head of the Customs Office in the field of excise duties in the territory of the country for the operator to import, the importer is obliged to draw up and forward to the competent Customs Office of the Director for him in the field of excise duties in the territory of the country monthly statement of claims referred to in paragraph 1. 11, within a time limit to 25. day of the month following the month in which the customs declaration has been lodged.

14. the seller of the goods referred to in paragraph 1. 1 paragraphs 9, 10 and point 15 (a). (a) draw up and forward to the competent head of the Customs Office, within a time limit to 25. day of the month following the month in which the sale was made, the monthly statements referred to in paragraph 1. 5; the originals of statements should be retained by the seller for a period of 5 years from the end of the calendar year in which they were drawn up, and made available for inspection.

15. Monthly statement of claims should contain: 1) in the case of the seller, as referred to in paragraph 1. 14: a) the name and surname or the name and address of the registered office or residence of the exporter statement, b) the number and type of and use of products that are affected by the Declaration, (c)) date of statement, d) date and place of preparation of the statement and a clear signature of the person drawing up the statement, e) specifying the number of heating equipment owned by the purchasers, resulting from the complex by these claims, f) place (address), where there are heating equipment indicated in the declarations , g) in the case of claims referred to in:-paragraph. 5 paragraph 1 – name and surname or the name and address of the registered office or place of residence, as well as TAX IDENTIFICATION NUMBER, social security number or COMPANY claim, para. 5 paragraph 2 – name and address of the place of residence and SOCIAL SECURITY number of the claim;

2) in the case of the importer referred to in paragraph 1. 13, the data referred to in paragraph 1 (b). (a) to (d).

16. [7] in the case of non-compliance referred to in paragraph 1. 5-15 apply excise duty referred to in paragraph 1. 4, paragraph 1.

Article. 90. [part marking and coloring] 1. The obligation of marking and coloring are: 1) fuel oils falling within CN codes 2710 19 51 to 2710 19 69 of which 30% or more by volume distils at 350 ° c or the density at 15 ° c is less than 890 kilograms/cubic meter;

2) gas oils falling within CN codes 2710 19 41 from to 2710 19 49 – intended for fuel purposes;

3) gas oils falling within CN codes 2710 19 41 from to 2710 19 49 – used for purposes of navigation, including fishing trips.

1a. The obligation of staining are not subject to the energy products referred to in paragraph 1. 1 paragraphs 1 and 3, used for purposes of navigation by the armed forces of the Republic of Poland.

2. the obligation of marking and colouring of the energy products referred to in paragraph 1. 1, entities carrying out tax warehouses, importers, entities carrying out intra-Community acquisition and the tax agency.

3. The proper Minister of public financies shall determine by regulation: 1) the types of substances used for marking and colouring;

2) the quantities of substances used for marking and colouring, expressed in milligrams per litre of the product, after which you have added a product shall be deemed to be properly marked and coloured.

4. The proper Minister of public financies, adopting the regulation referred to in paragraph 1. 3, will take into account: 1) the market situation in the marketing of energy products, and in particular the need to prevent tax avoidance excise duties;

2) technical capabilities to ensure proper marking and colouring products;

3) use of energy products.

Article. 91. [obligation to keep quantitative records of electricity] 1. The taxable person carrying out the sale of electricity to the end buyer, consuming energy in the situation referred to in article 1. 9. 1 paragraphs 3 and 4, as well as the entity that represents, as referred to in article. 13 paragraph 1. 5, shall be required to conduct a quantitative records of electricity on the basis of the indications, the measuring devices on the end customer billing or entity that consumes energy, and in the absence of metering devices-based współczynnikowo a certain level of energy consumption by each device, as indicated in the documentation maintained by the taxpayer.


1a. Paragraph 1 shall not preclude. 1 does not apply to the entities producing electricity with generators with a total capacity not exceeding 1 MW, which is not provided for the installation of combined and cooperating with each other, to transmit this energy, but is consumed by the entity, provided that energy products used to produce the electricity excise duty has been paid in due amount.

2. The entity making intra-Community supplies or exports of electricity is obliged to conduct quantitative records of electricity on the basis of the indications, the measuring devices-clearing, and in the absence of such, on the basis of the documents.

3. The records referred to in paragraph 1. 1 and 2, should include appropriate data necessary to determine the monthly, to the nearest 0.001 MWh, the total amount of: 1) produced, acquired, accomplished within the EU imported, purchased on the territory of the country of electricity;

2) electricity sold to end customers in the territory of the country;

3) electricity sold to operators with concession within the meaning of the provisions of the Act of 10 April 1997-energy law;

4) electricity supplied accomplished within the EU and exported;

5 electricity for own consumption);

6) electricity exempt from excise duty on the basis of article. 30 paragraph. 6 and 7 and legislation issued on the basis of article. 39 paragraph 1. 1 point 2;

7) losses of electricity not subject to tax referred to in article 1. 9.4. If there is no measuring devices for precisely determining the quantities referred to in paragraph 1. 3 paragraphs 5 and 7, specifies the estimated quantity of records.

5. The records referred to in paragraph 1. 1 and 2 may be carried out in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

6. The records referred to in paragraph 1. 1 and 2, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

7. The proper Minister of public financies shall determine, by regulation, the conduct of quantitative records of electricity referred to in paragraph 1. 1 and 2, taking into account: 1) the need to define separately the amount of electricity purchased, sold to the end customer, sold the company non-buyer end, produced and consumed on their own needs, provided accomplished within the EU, exported and losses incurred as a result of the transmission or distribution of electricity;

2) the need to extract the amount of excise duty payable for payment of electricity;

3) able to provide the relevant information concerning the electricity sold to the end customer, produced and consumed on their own needs, provided accomplished within the EU, exported and losses incurred as a result of the transmission or distribution of electricity;

4) the provisions of European Union law in the field of excise duties.



Article. 91a. [obligation to keep records of carbon products] 1. Intermediary entity carbon making the sale of coal within the territory of the country to the final purchaser of the coal is obliged to keep records of carbon products containing the following data: 1) the quantity of each sold in the territory of the country to the final purchaser of coal carbon products, in kilograms, by name and position CN;

2) the date of sale of carbon and the date of their issue to the final purchaser of coal;

3) first and last name or the name and address of the residence or seat of the final buyer of coal;

4) the date of issue and number that identifies the packing slip or other document replacing the packing slip, on the basis of which the products have been sold in the territory of the country to the final purchaser of the coal.

2. The intermediary entity carbon using carbon products is obliged to keep records of carbon containing the amount of carbon products: 1) used in the context of the exemptions referred to in article 1. 31A paragraph. 1, or 2) used for purposes not covered by the exemption – broken down by month, in kilograms, by name and position.

3. The records referred to in paragraph 1. 1 and 2 may be carried out in paper or electronic form.

4. The records referred to in paragraph 1. 1 and 2, document delivery and other documents referred to in article 1. 31A paragraph. 3, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which the record was made, and the documents were issued.

5. The records referred to in paragraph 1. 1 and 2, can be overridden by records kept for tax or accounting other than excise duties if it contains all of the data listed in paragraph 1. 1 or 2.

Article. 91b. [obligation to keep records of gas products] 1. Intermediary gas entity carrying out the sale of gas on the territory of the country to the final purchaser of the gas is obliged to keep records of gas containing the following data: 1) the quantity of each sold in the territory of the country to the final purchaser of the gas of gas, respectively in kilograms or cubic metres, by name and CN code and their calorific value;

2) the date of sale of gas;

3) first and last name or the name and address of the residence or seat of the final buyer of the gas;

4) the date of issue and number of the invoice or other document, according to which payment of the amount sold by the taxpayer gas products, on the basis of which the products have been sold in the territory of the country to the final purchaser of the gas.

2. The intermediary entity gas using gas products is obliged to keep records of gas containing the following data: 1) the quantity of gas, respectively to: a) used in the context of the exemptions referred to in article 1. 31B paragraph. 1, 2, or 3, or b) used for purposes not covered by an exemption, or c) produced, or d) acquired accomplished within the EU, or e) provided accomplished within the EU, or f) imported, exported or g) or (h)) acquired in the territory of the country or i) sold in the territory of the country-by month of operations, respectively, in kilograms or cubic metres, by name and CN code and their calorific value;

2) the date and the address of the place of the activity;

3) in the cases referred to in paragraph 1 (b). d-i data contractors, with which it was made.

3. The records referred to in paragraph 1. 1 and 2 may be carried out in paper or electronic form.

4. The records referred to in paragraph 1. 1 and 2, invoices and other documents, which show the payment amount of the sold by a taxable person of goods, referred to in paragraph 1. 1 paragraph 4, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which the record was made, and invoices or other documents have been issued.

5. the Records referred to in paragraph 1. 1 and 2, shall be conducted on the basis of the measuring devices indication of account, and in the absence of these devices is based on współczynnikowo a certain level of consumption of gas by each device, as indicated in the documentation maintained by the taxpayer.

6. The records referred to in paragraph 1. 1 and 2, can be overridden by records kept for tax or accounting other than excise duties if it contains all of the data listed in paragraph 1. 1 or 2.

7. In the case referred to in paragraph 1. 1, if the sale is documented only a fiscal receipt, stock records, as referred to in paragraph 2. 1, should contain the data referred to in paragraph 1. 1 paragraphs 1, 2 and 4.



Chapter 2 alcoholic beverages Article. 92. [alcoholic beverages within the meaning of the Act] To alcoholic beverages within the meaning of the Act include ethyl alcohol, beer, wine, fermented beverages and intermediate products.

Article. 93. [ethyl alcohol within the meaning of the Act] 1. For ethyl alcohol within the meaning of the Act include: 1) all products with an actual alcoholic strength exceeding 1.2% vol., covered by the CN headings 2207 and 2208, even if these are the products that are part of the product that belongs to another chapter of the combined nomenclature;

2) the products covered by CN headings 2204, 2205 and 2206 00, of an actual alcoholic strength exceeding 22% vol.;

3) beverages containing the diluted or undiluted ethanol.

2. The production of ethyl alcohol, within the meaning of the Act is the production, processing, cleaning, denaturation or dehydration of ethanol, as well as its violence.

3. The taxable amount of ethyl alcohol is the number of hectolitres of ethanol at 100% vol at a temperature of 20 ° c contained in the finished product.

4. [8] rate of excise duty on ethyl alcohol is 5704.00 PLN per 1 hectolitre ethyl alcohol of 100% vol. contained in the finished product.

Article. 94. [Beer within the meaning of the Act] 1. Beer, within the meaning of the Act are any products covered by CN code 2203 00 and all products containing a mixture of beer with non-alcoholic drinks falling within CN code 2206 00, if the actual alcoholic strength by volume alcoholic strength in those articles exceeds 0.5% by volume.

2. Beer Production within the meaning of the Act is the production or processing of beer, as well as its violence.

3. The taxable amount of beer is the number of hectolitres of finished product per 1 degree Plato.


4. the rate of excise duty on beer is 7.79 PLN per 1 hectolitre per degree Plato of the finished product.

5. The proper Minister of public financies shall determine, by regulation, specific methods for determining the parameters for determining the tax base beer, referred to in paragraph 1. 3, in particular determining the number of degrees Plato in the beer ready, having regard to the provisions of European Union law in the field of excise duty and the production of beer.

Article. 95. [the wine within the meaning of the Act] 1. The wine within the meaning of the Act is: 1) still wine-all the products covered by heading Nos 2204 2205 and CN, with the exception of sparkling wine referred to in paragraph 2: (a)), with an actual alcoholic strength exceeding 1.2% vol but not exceeding 15% vol., provided that the ethyl alcohol contained in the finished product is entirely of fermented origin, or (b)), with an actual alcoholic strength exceeding 15% vol. but not exceeding 18% vol., provided that they do not contain any enrichment and that the ethyl alcohol contained in the finished product is entirely of fermented origin;

2) sparkling wine – all products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and heading 2205, which together meet the following conditions: (a)) can be found in bottles fitted with a stopper in the shape of a mushroom, fast by using the ties or fastenings, or have a pressure of at least 3 bars, due to carbon dioxide in solution, b) have an actual alcoholic strength by volume alcoholic strength exceeding 1.2% vol but not exceeding 15% vol., (c)) the whole ethyl alcohol contained in the finished product is entirely of fermented origin.

2. Wine production within the meaning of the Act is the production or processing of wine, as well as its violence.

3. The taxable amount of wine is the number of hectolitres of finished product.

4. the rate of excise duty on wine is 158.00 zł per 1 hectolitre of finished product.

Article. 96. [fermented beverages within the meaning of the Act] 1. Acid fermented dairy drinks within the meaning of the Act are: 1) sparkling fermented beverages – all the products covered by CN code 2206 00 and products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205 heading not mentioned in the article. 95, which are located in bottles fitted with a stopper in the shape of a mushroom, fast by using the ties or fastenings, or have a pressure of at least 3 bars, due to carbon dioxide in solution, and a) have actual alcoholic strength by volume alcoholic strength exceeding 1.2% vol. but not exceeding 13% Vol, or b) are the actual alcoholic strength by volume alcoholic strength exceeding 13% vol but not exceeding 15% vol – provided that the ethyl alcohol contained in the finished product is entirely of fermented origin;

2) still fermented beverages – non-half-acid fermented dairy drinks referred to in paragraph 1, any products covered by heading Nos 2204 2205 and CN, with the exception of devices referred to in article 1. 95 paragraph 1. 1, and the products covered by CN code 2206 00, with the exception of all of the products referred to in article 1. 94 paragraph 1. 1: a) having an actual alcoholic strength exceeding 1.2% vol. but not exceeding 10% of the volume, or (b)), with an actual alcoholic strength exceeding 10% vol. but not exceeding 15% of the volume-provided that the ethyl alcohol contained in the finished product is entirely of fermented origin.

2. The production of fermented beverages within the meaning of the Act is the production or processing of fermented beverages, and their violence.

3. The taxable amount of fermented beverages is the number of hectolitres of finished product.

4. the rates of excise duty to fermented beverages are: 1) the cider and perry 2206 00 31 and 2206 00 51, falling within CN codes 2206 00 81, with an actual alcoholic strength of not more than 5.0% by volume – 97.00 PLN per 1 hectolitre of finished product;

2) on other fermented beverages – 158.00 zł per 1 hectolitre of finished product.

Article. 97. [intermediate products within the meaning of the Act] 1. Intermediate products within the meaning of the Act are all products with an actual alcoholic strength exceeding 1.2% vol but not exceeding 22% vol., covered by the CN headings 2204, 2205 and 2206 00, with the exception of devices referred to in article 1. 94-96.

2. The production of intermediate products within the meaning of the Act is the production or the processing of intermediate products, as well as their fire.

3. The taxable amount of intermediate products is the number of hectolitres of finished product.

4. the rate of excise duty on intermediate products shall be 318.00 PLN per 1 hectolitre of finished product.



Chapter 3, tobacco and dried tobacco Article. 98. [tobacco products within the meaning of the Act] 1. For tobacco products within the meaning of the Act includes no CN code: 1) cigarettes;

2) smoking tobacco;

3) cigars and cigarillos.

2. the following shall be deemed to be cigarettes: 1) rolls of tobacco for smoking in this form, which is not cigars or cigarillos within the meaning of paragraph 1. 4;

2) rolls of tobacco which, by simple non-industrial handling, is placed in the tubes of cigarette paper;

3) rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.

3. for the purposes of excise, rolls of tobacco referred to in paragraph 1. 2, shall be deemed to be: 1) two cigarettes where, excluding filter or mouthpiece, it is longer than 8 centimeters, but no longer than 11 inches;

2) three cigarettes where, excluding filter or mouthpiece, it is longer than 11 inches, but not more than 14 inches;

3) four cigarettes where, excluding filter or mouthpiece, it is longer than 14 inches, but not more than 17 inches;

4) five cigarettes where, excluding filter or mouthpiece, it is longer than 17 inches, but not more than 20 inches.

3A. the provision of paragraph 1. 3 shall apply mutatis mutandis to determine what should be considered to be six, seven, and a greater number of cigarettes.

4. cigars or cigarillos, given their characteristics and expectations of consumers, it is considered to: 1) rolls of tobacco with an outer wrapper of natural tobacco, 2) rolls of tobacco with a poszarpanym, and contribution to, the tobacco leaf wrapped in natural color cigar of reconstituted tobacco, covering product in its entirety, including, where necessary, but not the mouthpiece, in the case of cigars with spout , where the unit weight, excluding filter or mouthpiece, shall be not less than 2.3 gram and not more than 10 grams, and perimeter equal to at least one third of the length is not less than 34 mm-where they are and may be purchased only for smoking in the unaltered state.

5. smoking tobacco is considered to: 1) tobacco which has been cut or otherwise split, twisted or pressed in the form of blocks and suitable for smoking without further industrial processing;

2) tobacco waste that remains of tobacco leaves and by-products obtained during the processing of tobacco or tobacco products, to retail sale, other than cigarettes, cigars or cigarillos, and suitable for smoking.

6. (repealed).

7. Products consisting in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraph 1. 4, shall be treated as cigars and cigarillos.

8. Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraph 1. 2, 3 or 5, shall be treated as cigarettes and smoking tobacco. However, it shall not be treated as manufactured tobacco products that do not contain tobacco and are used exclusively for medical purposes.

Article. 99. [Production of tobacco] 1. Production of tobacco products within the meaning of the Act is the manufacture, processing, and packaging.

2. the rates of excise duty on tobacco products shall be: 1) [9] for cigarettes, subject to paragraphs 2 and 3. 10-206.76 $ for each 1000 pieces and 31.41% of the maximum retail price;

2) [10] on smoking tobacco, subject to paragraph 2. 10-141.29 each kilogram and 31.41% of the maximum retail price;

3) [11] on cigars and cigarillos-280.25 $ for each 1000 pieces.

3. For cigarettes or smoking tobacco is not covered by the obligation of determining the excise marks and unmarked maximum retail price rates of excise duty shall be: 1) [12] on cigarettes-343.98 $ for each 1000 units;

2) [13] on smoking tobacco-$ 229.32 per kilogram.

4. the minimum rate of excise duty on cigarettes shall be 100% of the total amount of excise duty, calculated on the price equal to the weighted average retail selling price of cigarettes.

5. (repealed).

5a. the weighted average retail selling price of cigarettes or the weighted average retail selling price of smoking tobacco is the quotient of the total value, respectively, all cigarettes or smoking tobacco, outside the procedure for suspension of excise duty, and the number of those cigarettes or tobacco for smoking.

5b. The total value referred to in paragraph 1. 5A, is calculated on the basis of retail selling price including all taxes.


5 c. the weighted average retail selling price of cigarettes and the weighted average retail selling price of smoking tobacco is calculated based on data from the year preceding the calendar year for which the weighted average retail selling price shall be calculated.

5 d for the determination of the minimum rates of excise duty on cigarettes shall be the weighted average retail selling price of cigarettes is calculated on the basis of the data for the first 10 months of the year preceding the calendar year for which the weighted average retail selling price of cigarettes is calculated.

6. the maximum retail price shall be the price of the designated and printed by the manufacturer, the importer or the entity making intra-Community acquisition for wrapping cigarettes or smoking tobacco, subject to paragraph 2. 9.7. The manufacturer, importer or entity making intra-Community acquisition of cigarettes or smoking tobacco, intended for sale in the territory of the country shall designate and print the maximum retail price on the wrapping of these products.

8. in the case of import or intra-Community acquisition of cigarettes or smoking tobacco outside the procedure for suspension of excise duty, in small packs marked maximum retail price, shall apply rates of excise duty in the amount specified in paragraph 1. 2, points 1 and 2, and the maximum retail price shall be three times the value of the weighted average retail selling price of cigarettes referred to in paragraph 1. 5 d, expressed per 1000 pieces for cigarettes and smoking tobacco, with the assumption that the 1000 cigarettes corresponds to 1 kilogramowi of smoking tobacco.

9. In the case of acquisition or possession of cigarettes or smoking tobacco outside the procedure the duty suspension arrangement, prepackaged unmarked or marked with the maximum retail price, if the product has not been paid the excise duty in the payable amount, and as a result of the tax audit, control proceedings or tax proceedings has not been established that tax has been paid, shall apply mutatis mutandis the rates of excise duty in the amount specified in paragraph 1. 2, points 1 and 2, and the maximum retail price shall be three times the value of the weighted average retail selling price of cigarettes referred to in paragraph 1. 5 d, expressed per 1000 pieces for cigarettes and smoking tobacco, with the assumption that the 1000 cigarettes corresponds to 1 kilogramowi of smoking tobacco.

10. In the case referred to in article 1. 8 paragraph 1. 5, apply excise duty in 70% of the maximum retail price printed on the wrapping.

11. the manufacturer, importer, the entity making intra-Community acquisition of cigarettes or smoking tobacco are required to draw up and communicate to the Minister competent for the public finances, information on the number of outside procedure suspension of excise on cigarettes each brand and amount of smoking tobacco marked maximum retail price: 1) the first 10 months of the calendar year, 2) calendar year – prior to the calendar year for which are calculated the weighted average retail selling price.

12. The proper Minister of public financies shall determine, by regulation, a term, a form of transmission and the extent of the information referred to in paragraph 1. 11, taking into account the need to determine the weighted average retail selling price of cigarettes and the weighted average retail selling price of smoking tobacco.

13. The proper Minister of public financies Announces by way of a notice in the official journal of the Republic of Poland "Polish Monitor", the weighted average retail selling price of cigarettes, before the end of the calendar year preceding the calendar year for which is determined, on the basis of the data referred to in paragraph 1. 11 paragraph 1, for the purpose of determining the minimum rate of excise duty on cigarettes.

14. The proper Minister of public financies Announces by way of a notice in the official journal of the Republic of Poland "Polish Monitor", the weighted average retail selling price of cigarettes and the weighted average retail selling price of smoking tobacco, not later than 1 March of the calendar year, on the basis of the data referred to in paragraph 1. 11 paragraph 2.



Article. 99A. [Dried tobacco] 1. [14] For the dried tobacco is considered, regardless of the humidity, tobacco that is not connected with a living plant and is not yet the tobacco product.

2. The taxable amount of dried tobacco is the amount of the dried fodder, expressed in kilograms.

3. [15] the rate of excise duty on dried tobacco is $229.32 per kilogram.

4. In the case of: 1) the intra-Community acquisition or importation of dried tobacco by another entity than the tax warehouse operator or the intermediary entity tobacco, or 2) to sell dried tobacco to another entity than the tax warehouse operator or the intermediary entity tobacco – without markings excise marks, excise duty is £ 458.64 per kilogram. [16] 5. In the case of acquisition or possession of dried tobacco unmarked excise marks by another entity than the operator of a tax warehouse, intermediary entity tobacco or the farmer who produced the dried tobacco, unless it paid the excise duty in the payable amount and cannot determine the entity that made the sale of dried fodder, apply excise duty, as referred to in paragraph 2. 4.6. There shall be: 1) the intra-Community acquisition or importation of dried tobacco by another entity than the tax warehouse operator or the intermediary entity tobacco, or 2) to sell dried tobacco to another entity than the tax warehouse operator or the intermediary entity tobacco in bulk without packaging.



Section V of the taxation of excise duties cars Article. 100. [car] 1. In the case of a passenger car subject to taxation to excise duty is: 1) import car previously registered in the territory of the country in accordance with the provisions of the road traffic;

2) the acquisition of intra-Community passenger car previously registered in the territory of the country in accordance with the provisions of the road traffic;

3) the first sale in the territory of the country of a passenger car registered in the territory of the country in accordance with the provisions of the road traffic: a) produced in the territory of the country, b) from which no excise duty has been paid in respect of the activities referred to in paragraph 1 or 2.

2. in the case of a passenger car subject to taxation to excise duty is also for sale in the territory of the country of a passenger car registered in the territory of the country, following the sale, referred to in paragraph 1. 1, paragraph 3, if the excise duty has not been paid in due amount and as a result of the tax audit, control proceedings or tax proceedings has not been established that the tax was paid.

2A. in the case of Exchange, before the first registration in the territory of the country, the engine of a passenger car with a capacity of 2000 cubic centimeters or lower on the engine with a capacity of over 2000 cubic centimeters, it is assumed that the subject of the taxable is a car with an engine capacity of over 2000 cubic centimeters.

2B. in the case of installation, before the first registration in the territory of the country, the engine in your car without engine, it is assumed that the subject of the taxable is a car with an engine capacity, which has been installed.

2 c. The provisions of paragraph 1. 2A and 2b shall apply regardless of whether the replacement or installation of the engine have been made in compliance with the conditions provided for by law.

3. If, in relation to a passenger car was the tax obligation in relation with the realisation of one of the following taxable the tax obligation does not arise on the basis of another taxable, if the amount of the excise duty has been defined or declared in the payable amount.

4. Passenger cars are vehicles and other vehicles covered by CN heading 8703 intended principally for the carriage of passengers, other than of heading 8702, including cars, cargo-(combo) and racing cars, with the exception of motor vehicles and other vehicles that do not require registration in accordance with the provisions of the road traffic.

5. for the purposes of this chapter for the sale of a passenger car shall be deemed to be his: 1) the sale, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code;

2) Exchange, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code;

3) release in Exchange for the debt;

4) Edition in place of cash benefit;

5) donation, within the meaning of the provisions of the Act of 23 April 1964 – Civil Code;

6) release in return for specific actions;

7) the transfer or use for the purpose of representation or advertising;

8) the transfer by a taxable person for personal needs of the taxpayer, partners, members, shareholders, members and their family, members of which are legal persons, members of the Association, as well as employed by the employees and former employees;

9) use for the purposes of the business.


6. To tax taxed cars shall apply mutatis mutandis to article. 14 paragraph 1. 1 – 4, 6 – 8, 10 and 11, art. 16, art. 18 paragraph 1. 1 and 2, article. 19, the rules pursuant to article 114. 20, art. 21(1). 5 and art. 27-29.

Article. 101. [tax obligation in respect of the import of a passenger car] 1. Tax obligation in respect of the import of a passenger car registered before on the territory of the country in accordance with the provisions of the road traffic is formed on a customs debt within the meaning of the customs legislation.

2. The tax obligation in respect of the intra-Community acquisition of a passenger car registered before on the territory of the country in accordance with the provisions of the road traffic from day 1) displacement of the car from the territory of a Member State in the territory of the country – if the acquisition of the right to dispose of a car as the owner of the car before moving it occurred within the territory of the country;

2) entitlement to dispose of a car as the owner, if the acquisition of the right to dispose of a car owner after a movement of a passenger car on the territory of the country;

3) filing the application for registration of a passenger car on the territory of the country in accordance with the provisions of the road traffic – if the applicant for registration on the territory of the country acquired accomplished within the EU passenger car is not his own.

2A. The tax obligation in respect of the intra-Community acquisition of a passenger car, or the sale, referred to in article 1. 100 paragraph 1. 1 paragraph 3 (b). and, does not arise if the car was delivered accomplished within the EU or exported within 30 days from the date of the intra-Community acquisition, or the sale, referred to in article 1. 100 paragraph 1. 1 paragraph 3 (b). a. fact of intra-Community supplies or exports is corroborated by the documents referred to in article 1. paragraph 107. 3.3. Tax obligation in respect of the sale in the territory of the country of a passenger car registered in the territory of the country in accordance with the provisions of the road traffic from the date of issue, and in the cases referred to in article 1. 100 paragraph 1. 5 points 2 to 9, the date of implementation of those activities.

4. If a sale of a passenger car should be confirmed by an invoice, tax obligation arises on the date of issue of the invoice, but not later than in 7. day from the date of issue, and in the cases referred to in article 1. 100 paragraph 1. 5 points 2 to 9, the date of implementation of those activities. The seller is obliged to demonstrate on the invoice amount of the excise duty on sales made.

5. If you do not specify the date on which it was the tax obligation in respect of a particular taxable, referred to in article 1. 100 paragraph 1. 1 or paragraph 2. 2, the date of its creation shall be deemed to be the day on which the authorized tax authority or tax inspection authority concluded making taxable.

Article. 102. [the taxpayer] 1. A taxable person is a natural person, legal person or organizational unit without legal personality, who carries out the activities referred to in article. 100 paragraph 1. 1 or 2.

2. In the cases referred to in article 1. 101 paragraphs 1 and 2. 2 (1) and (2), if the displacement of the car from the territory of a Member State in the territory of the country was made by another entity than the person who has acquired the right to dispose of the car owner, a taxable person is a natural person, legal person or organizational unit without legal personality, which acquired the right to dispose of the car owner.

3. In the case referred to in article 1. 101 paragraphs 1 and 2. 2, paragraph 3, the taxable person is a natural person, legal person or organizational unit without legal personality, which requested the registration of the vehicle in the territory of the country, in accordance with the provisions of the road traffic.

4. where a passenger car is a matter of joint ownership, taxable persons is deemed to all joint owners, even when the taxable transactions was made by one of the joint owners. Co-owners shall bear joint and several liability for the tax liability.

Article. 103. [Payer of excise duty from sales made in execution mode] 1. Enforcement authorities, referred to in the provisions of the enforcement proceedings in administration, and court bailiffs the enforcement mobile within the meaning of the Act of 17 November 1964 – code of civil procedure (OJ No 43, item 296., as amended.), are payers of excise duty, in the mode of execution, a car previously registered in the territory of the country in accordance with the provisions of the road traffic, on which excise duty has not been paid.

2. the payer of excise duty, in the mode of execution, a car previously registered in the territory of the country in accordance with the provisions of the road traffic, is obliged to calculate and pay excise duty on behalf of the competent Chamber of customs within 7. day of the month following the month in which the car was sold, as well as pass within that period to the competent Director of the Customs Office of a declaration of the amount taken and paid excise duty according to the established pattern.

3. The proper Minister of public financies shall determine, by regulation, the detailed scope of the data that is contained in a declaration of the amount of excise taxes collected and paid by the payer, and the pattern of this Declaration by posting explanations as to how to correct the Declaration and information about the place of their submission, as well as providing the ability to properly calculate the amount of excise duty.

Article. 104. [tax base for passenger car] 1. The taxable amount in the case of a passenger car is: 1) the amount due from the sale of a passenger car on the territory of the country, reduced by the amount of tax on goods and services and the amount of the excise duty due from the passenger car;

2) the amount that the taxpayer is obliged to pay for the car, in the case of the intra-Community acquisition, except that in the case referred to in article 1. 101 paragraphs 1 and 2. 2, paragraph 3, the taxable amount is the average market value of a passenger car reduced by the amount of the goods and services tax and the amount of the excise duty;

3) customs value of a passenger car with the addition of the duty payable in the case of the import of this car, subject to paragraph 2. 2-5.

2. in the case of a passenger car, to which the provisions on the procedure for outward processing, the taxable amount is the difference between the customs value of the compensating or replacement products released for free circulation and the value of the products exported temporarily, plus the duty payable.

3. The taxable amount on importation of a passenger car under the temporary importation procedure with partial relief from import duties or the procedure for processing under customs control is customs value plus the duty that would be payable if this car was concerned the admission to trading.

4. the taxable amount in the case of import passenger car also includes the Commission and costs of transport and insurance, if you don't have it enabled, and have already been incurred up to the first place of destination within the territory of the country. The first place of destination means a place mentioned in the transport document or another document, on the basis of which the car is imported.

5. The taxable amount on importation of a passenger car shall be set out in separate provisions of fees and other charges, where the Customs authorities have the obligation to collect these receivables import car.

6. The taxable amount of intra-Community acquisition of a passenger car authorised previously marketed in another Member State of the European Union in accordance with the customs rules but is not registered in the territory of another Member State is the value referred to in paragraph 1. 1, paragraph 3, taking into account the commissions, transport and insurance costs are not included in the price, but they have already incurred to the place in which the placing of goods under a customs procedure.

6a. in the case of passenger cars of type ambulance in the tax base not included amounts representing the value of specialized medical equipment.

7. If you do not specify the amounts referred to in paragraph 1. 1 paragraphs 1 and 2, in particular in the case of a donation of a passenger car, the taxable amount shall be the average market value of a passenger car on the domestic market, less the amount of the goods and services tax and the amount of the excise duty.

8. If the amount of the tax base in the case of activities referred to in article 1. 100 paragraph 1. 1 point 2 and 3 and paragraphs 1 and 2. 2 without reasonable cause deviates significantly from the average market value of a passenger car, the tax authority or tax inspection authority calls upon the taxpayer to vary the amount of the tax base or indicate reasons to enter the amount in the amount of deviating significantly from the average value of the passenger car market.

9. in the event of failure to reply, not to change the height of the tax base or do not declare the reasons that justify the application of the deviating significantly from the average market value of a passenger car, the tax authority or tax inspection authority shall determine the amount of the tax base.


10. If the amount of the tax base determined taking into account the expert opinion diverged at least 33% from the declared tax base, the costs of the expert or experts shall be borne by the taxpayer.

11. The average market value of the car is the value determined on the basis of the listed on the domestic market, on the emergence of tax liability, the average price recorded on the territory of the country of a passenger car of the same brand, same model, vintage and, if it is possible to determine-with the same equipment and the approximate State of repair, which acquired the territory of the country or acquired accomplished within the EU passenger car.

12. For the conversion of the tax base, expressed in a foreign currency shall be the current average rate of foreign currency calculated and announced by the Polish National Bank on the date of the emergence of tax liability.

13. where on the tax obligation was not calculated and announced by the Polish National Bank the current average rate of foreign currency, the conversion of the tax base, expressed in foreign currency is applied last, before the emergence of tax liability, the current average rate calculated and announced by the Polish National Bank.

Article. 105. [excise duty on passenger cars] excise duty on passenger cars is: 1) 18.6% of the tax base for passenger cars with an engine capacity of over 2000 cubic centimeters;

2) 3.1% of the tax base – for the other cars.

Article. 106. [Obligations of the taxpayer in respect of the sale or movement within the territory of the country of a passenger car] 1. The taxpayer in respect of the sale in the territory of the country of a passenger car shall, without request of the tax authority: 1) made competent naczelnikowi customs tax on excise taxes, according to a fixed formula, 2) calculate and pay excise duty on behalf of the competent Chamber of the Customs – for monthly periods, within a time limit to 25. day of the month following the month in which the tax obligation was established.

2. A taxable person in respect of the intra-Community acquisition of a passenger car is obliged after his movement on the territory of the country, without the request of the tax authority make a declaration simplified, according to the established pattern, the competent naczelnikowi Customs Office within 14 days, counting from the day the tax obligation, but not later than the date of registration of a passenger car on the territory of the country in accordance with the provisions of the road traffic.

3. A taxable person in respect of the intra-Community acquisition of a passenger car is obliged after his movement on the territory of the country, without the request of the tax authority to make calculations and payment to the account of the appropriate Board of customs, excise duties within 30 days from the date of the emergence of tax liability, but not later than the date of registration of a passenger car on the territory of the country in accordance with the provisions of the road traffic.

4. The proper Minister of public financies shall determine, by regulation, patterns: 1) tax referred to in paragraph 1. 1, 2) the simplified declaration referred to in paragraph 1. 2, together with explanations as to how to correct the submission of these declarations, information about the timing and location of their submission, the letter that the declarations are the basis for the issue of a writ of execution, as well as providing the ability to properly calculate the amount of excise duty.

Article. 107. [Refund of excise duty] 1. Entity that has acquired the right to dispose of a car owner, and who makes intra-Community supplies or exports registered previously in the territory of the country in accordance with the provisions of the road traffic passenger car, on which excise duty has been paid in the territory of the country, or on its behalf this delivery or export are carried out, shall be entitled to reimbursement of the excise duty on the application, made to the competent naczelnikowi of the Customs Office within a period of one year from the date of the intra-Community supplies or exports of this car.

2. the Refund shall not be subject to excise duty lower than the minimum amount of the refund.

3. the Entity referred to in paragraph 1. 1, is obliged to have the evidence to make intra-Community supplies or exports, which are in particular: transport documents, customs, invoice and delivery specifications and other commercial documents related to the intra-Community supply or export.

4. The request for return shall be accompanied by proof of payment of excise duty in the territory of the country or of the invoice excise amount shown and evidence to make intra-Community supplies or exports referred to in paragraph 1. 3. the 5. Tax authorities are competent on the refund of excise duty in the case of intra-Community supplies or exports of passenger car, on which excise duty has been paid in the territory of the country, are the head of the Customs Office and the Director of the Customs Chamber in which the billing and payment of excise duty in respect of the last taxable, the object of which was the car.

6. The proper Minister of public financies shall determine, by regulation, the detailed conditions and the reimbursement of excise duty on passenger cars, the minimum amount of the refund of excise duty, the pattern of application for refund of excise duty and excise tax refund terms, having regard to the need for a correct determination of the amounts of the excise duty return and economic profitability of refund of excise duty.

Article. 108. (repealed).

Article. 109. [document confirming the payment of the excise duty or the lack of obligation to pay] 1. In the case of intra-Community acquisition of a passenger car registered before on the territory of the country in accordance with the provisions of the road traffic, the competent head of the Customs Office shall, for the purposes of the registration of a passenger car on the territory of the country, to issue the taxable person, at his request, a document confirming payment of the excise duties in the territory of the country, subject to article 22. paragraph 110. 6 and art. 111 paragraph 1. 4.2. For the purposes of the registration of a passenger car on the territory of the country in accordance with the provisions of the road traffic, head of the Customs Office is obliged to issue at the request of the operator concerned a document proving the lack of obligation to pay excise duty on the territory of the country, subject to article 22. paragraph 110. 6 and art. 111 paragraph 1. 4.3. In the case of the sale of acquired accomplished within the EU passenger car, previously registered in the territory of the country, the seller is obliged to provide to the purchaser a document confirming payment of the excise duties in the territory of the country or a document proving the lack of obligation to pay excise duty on the territory of the country, subject to the provisions of paragraph 2. 3A-3 c.

3A. The entity making intra-Community acquisition of passenger cars, sales of new passenger cars for specialized sales, having with them a long-term contract, may not provide this for dealers and original document confirming the payment of the excise duties in the territory of the country referred to in paragraph 1. 1, if you pass them a copy of this document. Copy should contain a statement of intra-Community operator purchased passenger cars have by the original of this document.

3B. If you pass by the entity making intra-Community acquisition of cars servicing our special sale of original document confirming the payment of the excise duties in the territory of the country referred to in paragraph 1. 1, for the purposes of the registration of a passenger car on the territory of the country in accordance with the provisions of the road traffic, a specialized showroom may not pass to the purchaser of a passenger car of the original of this document, if you join the invoice statement that has the original of this document.

3 c. in the case referred to in paragraph 1. 3A when a specialized showroom does not have the original of the document referred to in paragraph 1. 1, for the purposes of the registration of a passenger car on the territory of the country in accordance with the provisions of the road traffic, is obliged to attach to the invoice declaration, that has a copy of the document referred to in paragraph 1. 3A. 3d. The Declaration referred to in paragraph 1. 3B and 3 c, if it is legibly signed, may also be made on the invoice.

3E by specialized showroom, referred to in paragraph 1. 3A-3 c, should be understood as a natural person, a legal person or organizational unit without legal personality leading showroom cars authorized by the car manufacturer or his authorized representative.

4. The proper Minister of public financies shall determine, by regulation, specimens of the documents referred to in paragraph 1. 1 and 2, taking into account the principles of registration of passenger cars, and the need to identify cars.

5. The proper Minister of public financies may determine by regulation: 1) the detailed mode of circulation of the documents referred to in paragraph 1. 1 and 2:2) other documents than the document referred to in paragraph 1. 1, confirming the payment of the excise duties in the territory of the country from the cars acquired accomplished within the EU, for the purposes of the registration of a passenger car on the territory of the country – having regard to the situation on the market for trading cars, for documenting payment of the excise duties and the lack of an obligation to pay excise duty and registration policies for passenger cars and the need to identify cars.


Article. 110. [exemption from excise duty] 1. Shall be exempt from excise duty car imported by a natural person arriving on the territory of the country for permanent residence or returning from temporary residence from the territory of a Member State in the territory of the country, if the total of the following conditions are true: 1) the car is intended for the personal use of that person;

2) car for personal use of that person in the place of the previous her residence in a Member State of the European Union for a period of at least 6 months before the change of residence;

3) the person shall submit to the competent Customs Office of naczelnikowi proof of fulfillment of the condition referred to in paragraph 2;

4) the car will not be sold, rented or otherwise put to use to a third party for a period of 12 months from the date of its importation into the territory of the country;

5) passenger car was acquired or placed on the market in accordance with the provisions relating to taxation in force in the Member State of the European Union, in which the individual was a resident, and exports have not applied for exemption from excise duty or tax refund.

2. Shall be exempt from excise duty car imported by a natural person arriving from the territory of a Member State in the territory of the country for permanent residence in connection with the marriage, if the conditions are met, including, referred to in paragraph 1. 1, and imported during the period of 2 months before the expected date of marriage or 4 months after the date of the conclusion of the marriage.

3. A natural person referred to in paragraph 1. 2, is required to submit to the competent Customs Office of the naczelnikowi of proof of marriage within a period of 4 months from the date of its conclusion.

4. Be exempted from excise duty car imported by a natural person who acquired by inheritance, ownership of or the right to use the car on the territory of a Member State, provided that he or she shall submit to the competent naczelnikowi of the Customs Office a document stating the ownership of or the right to use passenger car acquired by inheritance confirmed by a notary or other competent authorities, and that the car is being imported into the territory of the country not later than 2 years from the date of entry into possession of this car.

5. the conditions referred to in paragraph 1. 1 paragraphs 2 and 3 shall not apply to members of the foreign service and professional soldiers designated to perform professional military service outside the country if the present documents confirming the employment in the foreign institution of the Republic of Poland or secondment to perform professional military service outside the country where it is not possible to register in the country where cars used by these entities on the territories of the Member States of the European Union that are returned.

6. In the case referred to in paragraph 1. 1, 2 and 4, the competent head of the Customs Office shall issue a certificate stating that the exemption from excise duty.

7. In the case of imports as referred to in paragraph 1. 1 and 2, from the territory of a Member State, the car is exempt from excise duty, if it was imported before the expiry of 12 months from the date of the establishment of a natural person on the territory of the country.

8. the place of residence shall be deemed to be the place where the person is residing for at least 185 days in a calendar year, because of personal and professional ties. In the case of a person with a non-working on personal connections indicates the existence of close links between that person and the place where he lives. However, the habitual residence of the person associated with a place other than the place of the personal ties, and therefore continue to change in different places within the territories of two or more Member States of the European Union, shall be deemed to be the place with which it is associated in person, provided that the returns there regularly. This last condition need not be met if the person resides in the territory of a Member State of the European Union in order to fulfil the task at the specified time. Higher education or in a school outside the place of permanent residence are not habitual residence.

9. the provisions of paragraphs 1 and 2. 1-8 also apply to individuals arriving on the territory of the country for permanent residence or returning from temporary residence from the territory of a Member State of the European Free Trade Association (EFTA)-agreement on the European economic area.

Article. 111. [exemption from excise duty] 1. Shall be exempt from excise duty: 1) car imported temporarily for private purposes by a natural person arriving on the territory of the country from the territory of a Member State, if the total of the following conditions are true: a) a natural person has permanent residence, within the meaning of article 3. paragraph 110. 8, in the territory of a Member State, b) car is intended for the personal use of that person, (c)) the time limit for the temporary importation of a passenger car shall not exceed 6 months in the 12-month period, d) the car will not be sold, rented or otherwise put to use to a third party during the period of temporary importation, however, a car belonging to a company of the lessor based in the territory of a Member State may be sublet to his re-entry If it is in the territory of another Member State as a result of the implementation of the agreement of the lease, which was carried out on the territory of that Member State; the car can also be returned to the territory of a Member State by an employee of the undertaking of the landlord, whose territory was hired, also in cases where the employee is domiciled on the territory of the country;

2) passenger car imported temporarily for professional purposes by a natural person arriving on the territory of the country from the territory of a Member State, if the total of the following conditions are true: a) a natural person has permanent residence, within the meaning of article 3. paragraph 110. 8, in the territory of a Member State, b) the time limit for the temporary importation of a passenger car shall not exceed 6 months in the 12-month period, c) the car will not be served on the territory of the country for the transport of persons for remuneration or for consideration or free transport of goods for industrial or commercial purposes, d) car will not be sold, rented or otherwise put to use to a third party during the period of temporary importation , e) car has been acquired or placed on the market in accordance with the rules of taxation in force on the territory of the Member State on whose territory the person is domiciled, and exports have not applied for exemption from excise duty or tax refund, subject to the provisions of paragraph 2. 2;

3) passenger car imported temporarily, registered on the territory of the Member State in which the user resides, used in regular trips from the place of residence to the place of work in the territory of the country, where a total of are satisfied the conditions set out in paragraph 2 (a). a and c-e;

4) passenger car imported temporarily, registered on the territory of the Member State in which the student resides, used by it in the territory of the country where it is present only in order to study, if the conditions are met, including in paragraph 2 (a). a and c-e.

2. the condition referred to in paragraph 1. 1 point 2 (a). (e), shall be deemed to be met if the car has the official registration mark of the Member State on whose territory has been registered, with the exception of provisional registration marks. In the case of a passenger car registered in the territory of the Member State on whose territory the release of official registration marks does not constitute proof that the car was purchased or placed on the market in accordance with the rules of taxation in force on the territory of a Member State, you should demonstrate in a different way, that the required taxes and fees have been paid.

3. the exemption referred to in paragraph 1. 1 paragraph 3, there is perpetual.

4. In the case referred to in paragraph 1. 1, the competent head of the Customs Office, it seems the subject at the request of the person concerned a certificate stating exemption from excise duty.

5. In the case referred to in paragraph 1. 1 point 2, the place of permanent residence in the territory of a Member State shall be determined on the basis of documents, in particular the identity card or other official document. In case of doubt concerning the fulfilment of the condition of habitual residence, the exemption from excise duty is subject to pay a deposit of money in Polish currency, in the amount of excise duty which would have been due.

6. refund of the deposit is within two months from the date on which the evidence of the effect having habitual residence in the territory of another Member State. The amount of the return of the deposit is not entitled to interest.

7. in the case of the absence of proof to the effect having habitual residence within 12 months from the date of the tax obligation, the competent head of the Customs Office includes a deposit on account of the amount of excise duty.


8. the provisions of paragraphs 1 and 2. 1 to 7 shall also apply to individuals arriving on the territory of the country from the territory of the Member States of the European Free Trade Association (EFTA) parties to the agreement on the European economic area.

9. (repealed).

Article. 112. [exemption from excise duty] 1. Shall be exempt from excise duty car imported from outside the territories of the Member States and of the Member States of the European Free Trade Association (EFTA) parties to the agreement on the European economic area by a natural person arriving on the territory of the country for permanent residence or recurring with temporary residence in the territory of those States, if the total of the following conditions are true: 1) the car is intended for the personal use of that person;

2) car for personal use of that person in the place of the previous her residence outside the territory of the Member State or the Member State of the European Free Trade Association (EFTA)-agreement on the European economic area for a period of at least 6 months before the change of residence;

3) the person shall submit to the competent Customs Office of naczelnikowi proof of fulfillment of the condition referred to in paragraph 2;

4) this person lived outside the territory of the Member State or the Member State of the European Free Trade Association (EFTA)-agreement on the European economic area for a period of at least 12 consecutive months prior to the change of the place of stay;

5) car will not be sold, rented or otherwise put to use to a third party for a period of 12 months from the date of its importation into the territory of the country.

2. the conditions referred to in paragraph 1. 1 paragraphs 2 and 3 shall not apply to members of the foreign service and professional soldiers directed or designated to perform professional military service outside the country if the present documents confirming the employment in the foreign institution of the Republic of Poland or secondment to perform professional military service outside the country where it is not possible to register in the country where cars used by these entities in the Member States that are returned.

3. In the case referred to in paragraph 1. 2, exemption from excise duty also includes passenger cars, imported from the territory of a Member State or a third country, acquired on the way back from the territory of a third country.

4. The provisions of article 4. paragraph 110. 7 and 8 shall apply mutatis mutandis.

Article. 113. [introduction release passenger cars from excise duty] 1. The proper Minister of public financies may, by regulation, exempt passenger cars from excise duty where this is due to: 1) laws of the European Union, 2) international agreements, 3) the principle of reciprocity – specifying the detailed scope and the conditions of and procedure for their application, taking into account the specificities of the market of cars and the need to ensure proper control.

2. The exemption from excise duty may be carried out by the refund of excise duty.

3. In the case of exemption from excise duty carried out by refund of excise duties, the competent head of the Customs Office shall, by a decision, the amount of the reimbursement of excise duty.



SECTION VI of the excise Marks Chapter 1 obligation to mark excise marks Article. 114. [obligation to mark excise marks] subject to the determination of the excise marks shall be subject to the excise goods referred to in annex 3 to this Act.

Article. 115. [Craft stamps] 1. The proper Minister of public financies entrusts the production of stamps of the manufacturer to ensure the safety of the production and storage of these characters.

2. the manufacturer, characters may dispose of tax stamps exclusively the competent Minister of public financies.

3. the manufacturer can issue tax stamps only naczelnikom appropriate customs offices in matters of stamps or third parties authorised by them.

Article. 116. [obligation to mark excise] 1. The obligation to mark excise tax excise marks, subject to paragraph 2. 1A, registered, in accordance with article 5. 16, an entity that is: 1) tax warehouse operator, subject to paragraph 6;

2) importer;

3) entity performing the intra-Community acquisition;

4) tax representative;

5) an entity of production of the goods referred to in article 1. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5;

6) the owner of the excise goods referred to in article 2. 13 paragraph 1. 3.1a. The obligation of determining the tax excise marks tobacco dried fodder is the responsibility of the entity performing the activities referred to in article. 9B paragraph 1. 1 paragraphs 1-3.

2. Whenever in this section is talking about the importer shall mean the also non-importer of, but which is subject to the obligation to pay the duties referred to in article 2. 13 paragraph 1. 2.3. The obligation to mark excise legalizacyjnymi trademarks of excise duty arises in the case of outside a procedure suspension of excise duty excise untagged, tagged incorrectly or inappropriate excise marks, in particular signs of damaged, where these products are intended for sale.

4. In the case of the excise goods referred to in paragraph 1. 3, the holder of these products, and in relation to excise goods sold by the competent public authority in accordance with the provisions of the enforcement proceedings in administration-the purchaser of these products, is obliged to buy tax stamps and mark them. Of the following marking shall be drawn up.

5. the holder of the products referred to in paragraph 1. 3, intended for further sale is obliged to draw up their list and present it to confirm to the competent naczelnikowi of the Customs Office.

6. The provisions of paragraph 1. 5 does not apply to excise, from which the excise duty has been paid, again spilled or have considered other packaging unit excise in their retail sales.

Article. 117. [Mark before the end of the procedure the duty suspension arrangement] 1. Excise goods subject to excise signs marking should be properly tagged the relevant tax excise marks before the end of the procedure the duty suspension arrangement and, in the cases referred to in article 1. 9B paragraph 1. 1 paragraph 2 and in article 12. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5, respectively before their sale or transfer to the storage of finished products.

2. Excise goods subject to excise signs marking may not be without their prior proper determination of the relevant tax excise marks: 1) imported, unless they are placed under suspension of excise duty, or made into a free zone or free warehouse or entered for the customs warehousing procedure and correctly marked before the end of the procedure the duty suspension arrangement or prior authorisation procedure the purpose of sale on the territory of the country outside a procedure the duty suspension arrangement;

2) moved within the territory of the country as a result of the intra-Community acquisition outside a procedure the duty suspension arrangement;

3) moved within the territory of the country with the use of the procedures the duty suspension arrangement as a result of the intra-Community acquisition by the registered recipient.

3. Excise goods subject to excise signs marking may not be sold in the territory of the country without first being a valid determination of the relevant excise marks. The provisions of paragraph 1. 1 and 2 shall apply mutatis mutandis.

Article. 118. [exemption from the obligation to mark excise marks] 1. From the obligation to mark excise marks releases the excise goods, which are: 1) completely unfit for use;

2) derived from a tax warehouse and intended to make intra-Community supplies or exports;

3) placed in the warehouse or free zone and intended for sale in the commercial units located there;

4) transported through the territory of the country under a transit procedure within the meaning of the customs legislation;

5) transported from the territory of one Member State in the territory of another Member State through the territory of the country;

6) produced under the conditions referred to in article 1. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5 and intended to make intra-Community supply or for export.

2. The obligation of determining the excise marks releases also excise goods which are exempt from excise duty, or subject to zero-rate excise duty.

3. (repealed).

4. The operator of a tax warehouse, the importer, the entity making intra-Community acquisition, the entity carrying out the production referred to in article 1. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5, as well as the owner of the goods referred to in article 1. 13 paragraph 1. 3, shall be required to keep records of the type, quantity and value of the goods referred to in paragraph 1. 1 paragraphs 1 to 3 and 6.


5. products subject to excise duty referred to in paragraph 1. 1 paragraphs 3 and 6 can be without stamps placed in a warehouse or in a free zone or free warehouse with finished products, provided written notice of the competent Director of the Customs office before placing of the goods in the warehouse or in a free zone or Excise warehouse of finished products. The competent head of the Customs Office may order and escort of excise to the border of the territory of the country for their intra-Community supplies or exports, or until their warehouse or free zone. Escort of is done at the expense of the taxpayer or recipient of these products.

6. exemption from the obligation to mark excise marks of the goods referred to in paragraph 1. 1 paragraph 4, security is the amount of the excise duty on the basis of and used for the securing of customs duties on the basis of the provisions of the customs law.

7. The records referred to in paragraph 1. 4, can be in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

8. The records referred to in paragraph 1. 4, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

Article. 119. [exemption from the obligation to mark certain excise] 1. The proper Minister of public financies may, by regulation, exempt from the requirement to mark certain excise excise marks, where: 1) justifies an important interest of the Member States or entities obowiązanych to mark excise excise marks;

2) this is due to the provisions of European Union law or international agreements;

3) indicates use of certain of the goods in the form of samples for scientific research, laboratory or quality.

2. The proper Minister of public financies in the regulation referred to in paragraph 1. 1, will determine the period for which the exemption is made, and the conditions and mode of application of the exemptions in respect of certain groups of the goods or by reason of their end-use, taking into account the market situation on the market in akcyzowymi, specific market of these products and the need to ensure control over turnover.



Chapter 2 principles and application of stamps Article. 120. [tax stamps] 1. Tax stamps may have, in particular, form bands, Guild masters or impressions of the stamps.

2. the mark of the excise tax is applied to the unit the product or directly on the excise product in such a way that the image of the mark or opening the package in place for the opening or use of the product resulted in a permanent and visible damage to the character in a way that prevents its repeated use, unless the character of excise duty is applied directly on the excise product permanently.

3. Wrapping product excise duty is a standalone package directly to protect the excise product: 1) single or multiple use and 2) or to enable it to adapt to the storage, display and sales in the product or, and 3) having close or a location and how to open that is or may be direct or indirect human consumption product or provides direct or indirect ingestion of the product as well as 4) designed for packaging, storing and transporting it in packaging or transport.

Article. 121. [Decision about how to printing stamps on prepackages] 1. The competent head of the Customs Office in matters relating to stamps of anomalous prepackages Excise, at the written request of the entity which has the task to mark excise excise marks, indicates, by way of decision, a way of marking stamps on prepackages excise or excise, taking into account the General principles for the application of stamps.

2. The decision referred to in paragraph 1. 1, defines in particular the type, name and origin of the product, the contents and nature of the wrapping of the product, detailed way of putting stamps and the time of the decision.

Article. 122. [Delegation] 1. The proper Minister of public financies shall determine by regulation: 1) characters stamps and their designs, quality criteria, stamps, stamps items and detailed ways of their application to typical for the type of excise prepackages;

2) request for an indication of how the printing stamps.

2. The proper Minister of public financies by issuing the regulation referred to in paragraph 1. 1, account shall be taken of: 1) the need to ensure control over the marketing of the products akcyzowymi and regularity of printing stamps;

2) types of excise goods subject to the determination of the excise marks;

3) diversity of the used of the prepackages;

4) need to apply excise marks appropriate security.

Article. 123. [stamps] 1. The characters of the excise duty may be removed from the packaging unit excise or excise, which have been applied, if the excise goods will not be sold in the territory of the country.

2. Agree to the photo stamps, it seems the competent head of the Customs Office at the written request of the entity which has the task to mark excise marks or the owner of the goods marked with excise marks.

3. Removed tax stamps are: 1) returned to their manufacturer or 2) immediately destroyed under the supervision of the competent Director of the Customs Office.

4. The proper Minister of public financies shall determine by regulation: 1) detailed cases in which tax stamps can be removed from the packaging unit excise or excise;

2) conditions and removing stamps;

3) application for photo stamps.

5. The proper Minister of public financies, adopting the regulation referred to in paragraph 1. 4, will take into account the cases of return of the goods in connection with physical defects therein and cases of exit of the goods outside the territory of the country, as well as the need to ensure the safety of the excise system.

Article. 124. [obligation to erase stamps] the proper Minister of public financies may, by regulation, prescribe clear applied wrapping excise or excise stamps to prevent their reuse, specifying also the detailed conditions, manner and mode delete stamps, taking into account the need to ensure the safety of the excise system.



Chapter 3 procedure for obtaining stamps Article. 125. [procedure for obtaining stamps] 1. Tax tax stamps an registered, in accordance with article 5. 16, an entity that is: 1) tax warehouse operator, subject to paragraph 6;

2) importer;

3) entity performing the intra-Community acquisition;

4) tax representative;

5) an entity referred to in article production. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5;

6) the owner of the excise goods referred to in article 2. 13 paragraph 1. 3.1a. In the case of excise, that after the import authorisation shall be sent by registered consignor using the procedure the duty suspension arrangement to a tax warehouse within the territory of the country, tax stamps, you may receive the importer, the warehousekeeper or the owner of the products referred to in article 2. 13 paragraph 1. 3 when will it output those articles from a tax warehouse.

1B. The tax tax stamps also receives the entity carrying out the activities referred to in article 1. 9B paragraph 1. 1 paragraphs 1-3.

2. Verification tax stamps are sold: 1) to the holder of the occurring outside a procedure suspension of excise duty excise untagged, tagged incorrectly or inappropriate excise marks, in particular signs damaged;

2) the purchaser of the products defined in points 1, disposed of by the competent authority of the public administration.

3. The entity obliged to mark excise excise marks consists of the initial demand for tax stamps for the calendar year in Office that supports the proper Minister of public financies, within the time limit to 30 October of the year preceding the year for which the return is filed the initial demand.

4. in the case of an instance during the calendar year circumstances justifying submission, amending or withdrawing an initial demand for tax stamps operator concerned, shall, as soon as these circumstances, for the immediate deposit in the Office that supports the proper Minister of public financies such demand, its amendment or revocation, except that the final revision of the initial demand for tax stamps for: 1) tobacco products cannot be made after 30 September of the calendar year and if it is made after 1 September of the calendar year must not exceed 5% of the order quantity in the last change of the initial demand, and if such a change was not in the initial demand;


2) changes to the designs of stamps may not be filed after the expiry of the last day of the fourth month preceding the date of the introduction of new designs of stamps, and if it is made after the first day of the fourth month preceding the date of the introduction of new designs of stamps, must not exceed 5% of the quantity of the orders contained in the last change of the initial demand, and if such a change was not in the initial demand.

4A. An entity that did not receive stamps, covered by the final change in the initial demand for tax stamps, referred to in paragraph 1. 4, the end of the calendar year concerned shall pay an amount to cover the costs of the manufacture of the stamps.

5. Failure to submit the initial demand, or changes the initial demand causes resulting from the effects of the lack of the stamps shall be borne by the entity obliged to mark excise excise marks, which has not fulfilled an obligation in this regard.

6. The proper Minister of public financies shall determine, by regulation, the pattern of the initial demand for tax stamps, taking into account the need to ensure that obowiązanym to mark excise excise marks the appropriate number and types of these characters.

Article. 126. [Decision to issue tax stamps or sell legalization stamps] 1. A decision on the issue of tax stamps or sell legalization stamps seems like a competent head of the Customs Office in cases of stamps at the written request of the entity which has the task to mark excise excise marks.

2. At the time of application, referred to in paragraph 1. 1, the applicant attaches the appropriate documents: 1) tax arrears in taxes which are revenue of the State budget or the absence thereof;

2) type of business operation and possession of authorisation, concession or gaining entry into the register of entrepreneurs engaged in a business which is regulated within the meaning of the provisions of the Act of 2 July 2004, the freedom of economic activity;

3) tax registration, referred to in article 1. 16;

4) notification of the proposed acquisition of the intra-Community-in the case referred to in article 1. 78 para. 1 paragraph 1;

5) complex security tax;

6) right to: a) to conduct a tax warehouse, b) acquisition or a one-time purchase of the goods as a registered customer, c) (repealed), d) Act as a tax representative, e) deriving from a tax warehouse excise as the taxpayer referred to in art. 13 paragraph 1. 3;

7) of excise products.

3. before issuing a decision on the issue or sale of stamps the entity obliged to mark excise excise marks, which has submitted an application for: 1) issue tax stamps-pays the amount of the value of the tax stamps and the amount to cover the costs of tax stamps;

2) sale validation stamps-pays for these characters.

4. the amount paid to cover the costs of tax stamps is at least 80% of the total cost of their manufacture.

5. The proceeds obtained from the sale of legalization stamps and receipts for amounts paid to cover the costs of tax stamps are revenue of the State budget.

6. The proper Minister of public financies shall determine, by regulation, height: 1) value of tax stamps, 2) amounts paid to cover the costs of tax stamps, 3) sales due legalization stamps, 4) production cost validation stamps – having regard to the need to safeguard the revenue arising from excise duty, the amounts of excise duty on excise goods subject to the determination of the excise marks and capital expenditure incurred on the production of stamps.

Article. 127. [refusal to issue or sell stamps] 1. The competent head of the Customs Office in matters stamps refuses to issue or sell stamps, if: 1) is not paid amount value of tax stamps and to cover the costs of tax stamps or 2) will not be brought for trade tax stamps, or 3) are not submitted the required documents.

2. the competent head of the Customs Office in matters relating to stamps, with the possibility of payment by the applicant of the burden of public duties which constitute the revenue of the State budget, may refuse to issue tax stamps of the applicant: 1) which has tax arrears in taxes which are revenue of the State budget, or 2) to which it is carried out the enforcement proceedings, bankruptcy or winding-up, with the exception of the liquidation of the State Enterprise for its privatisation.

3. in the case of a decision to refuse the issue or sale of stamps by the competent head of the Customs Office in matters relating to stamps, respectively, the amount of which is the value of the tax stamps and to cover the costs of tax stamps or payment for the verification characters of excise duty refundable within 7 days from the date of adoption of the decision to refuse.

Article. 128. [Edition stamps] 1. Tax stamps are issued by the competent Customs Office of the head: 1) in the cases of stamps;

2) manufacturer of stamps.

2. the issue of stamps by the competent head of the Customs Office in matters relating to stamps or their manufacturer takes place on the basis of the authorization to receive characters issued by the competent Customs Office of the Director in matters of tax stamps, at the request of the entity which has the task to mark excise excise marks.

Article. 129. [Delegation] the proper Minister of public financies shall determine by regulation: 1) the request for tax stamps or sell legalization stamps and to issue authorization to receive stamps, and the pattern of this authorization, 2) a detailed list of and reporting documents attached by the applicant to this conclusion – having regard to the need to identify the type and number of issued stamps and the identification of the entities obowiązanych to mark excise excise marks as well as the frequency of submission of applications.



Chapter 4 rights and obligations arising from the application of stamps Article. 130. [Assign or transfer stamps] 1. Stamps and authorizations to receive stamps cannot dispose of or on any other rules derogate or transfer for a consideration or free of charge, to third parties, subject to the provisions of paragraph 2. 3-5.

2. Tax stamps are returned: 1) to the competent Customs Office of naczelnikowi in matters of tax stamps, which received these characters;

2) manufacturer of stamps.

3. The Importer, the entity making intra-Community acquisition and the tax representative can pass the tax stamps company established outside the territory of the country with a view to applying them to small packs excise or excise, which are the subject of import or intra-Community acquisition.

4. the owner of the excise goods referred to in article 2. 13 paragraph 1. 3, may provide tax stamps for affixing their wrapping of the goods or the excise goods constituting the ownership to the operator the tax warehouse or company established in the territory of a third country.

5. Tax stamps can be transferred to successors or entities converted in cases of accession by them provided for in the provisions of the tax laws of the rights, or the rights and obligations referred to in the Act of 29 August 1997-tax.

6. The proper Minister of public financies shall determine, by regulation, transfer stamps successors or converted into entities, having regard to the need to control over the transfer of stamps and the identification of the type and number of transferred tax stamps.

Article. 131. [records of the stamps] 1. The entity obliged to mark excise excise marks, and the operator of a tax warehouse on the territory of the country, which the owner of the goods referred to in article 2. 13 paragraph 1. 3, tax stamps for affixing their wrapping of the goods or the excise which are owned, are obliged to keep records of stamps.

2. The records referred to in paragraph 1. 1, can be in paper or electronic form, after a written informing the competent Director of the Customs Office of the form.

3. The records referred to in paragraph 1. 1, should contain, in particular, information on the number of stamps issued, used for adhesive, damaged, destroyed, lost, and returned.

4. The records referred to in paragraph 1. 1, should be kept for inspection purposes for a period of 5 years from the end of the calendar year in which it has been drawn up.

5. In the event of loss, destruction, damage, or return stamps on the territory of the country, as well as the destruction of damaged or destroyed stamps on the territory of the country shall be drawn up stating the occurrence of such an event.


6. Tax stamps must be stored and transported in such a way that protection against theft, destruction or damage.

7. damaged tax stamps is considered the original tax stamps, where permanent and visible violation of physical properties allows for identification of the characters as to originality, the type, name, dimensions, series, registration number and date of manufacture.

8. For destroyed tax stamps is considered the original tax stamps, where permanent and visible violation of physical properties prevents the identification of the kind of mark, name, series, identification number and date of manufacture.

9. Loss of tax stamps is considered the original characters of the excise tax received by the entity obliged to mark excise these characters, which it lost in the wake of other circumstances than: 1) distribution of stamps on the excise product or product packaging excise duty and the introduction of the product for sale, with image a excise;

2) return stamps to the competent head of a Customs Office in cases of stamps, from which the latter received the tax stamps, or to the manufacturer;

3) the transfer of stamps by the importer, the entity making intra-Community acquisition or tax representative entity established outside the territory of the country for the purpose of applying wrapping product or product which is the subject of an excise import or intra-Community acquisition;

4) the transfer of stamps by the owner of the goods referred to in article 2. 13 paragraph 1. 3, to the operator a tax warehouse in order to imprint the wrapping of the goods or products subject to excise duty;

5) security stamps by the competent public authority in connection with the control system of excise duties.

10. The proper Minister of public financies shall determine, by regulation, how to keep records of stamps and her pattern, how to transport and store the stamps and how to draw up the Protocol and its design, with a view to ensuring adequate control over issued excise marks.

Article. 132. [Settlement of the passed stamps] 1. The importer, the entity making intra-Community acquisition and the tax representative shall obtain from the operator established outside the territory of the country settlement of the passed him the stamps.

2. the owner of the excise goods referred to in article 2. 13 paragraph 1. 3, is obliged to obtain from the tax warehouse operator or from an entity established in the territory of a third country settlement of the passed him the stamps.

3. The settlement should include, in particular, information about the type and number of stamps passed to the application of wrapping excise or excise, used for adhesive, corrupted, damaged, lost and unused.

4. Tax stamps damaged and tax stamps, which will not be used for the determination of excise, should be returned to the company that issued it within 14 days from the date of their receipt by the importer, the entity making intra-Community acquisition or tax representative from an entity established outside the territory of the country, and, in the case of the owner of the excise goods referred to in article 2. 13 paragraph 1. 3, from the tax warehouse operator or entity established in the territory of a third country to which the owner donated the tax stamps for affixing their wrapping of the goods or the excise which are its property.

5. The proper Minister of public financies shall determine, by regulation, a detailed scope and time of making settlements stamps, taking into account the need to ensure proper and timely their settlement.

Article. 133. [tax stamps damaged or destroyed] 1. Damaged and destroyed excise marks may not be used for the application of the excise or excise packs.

2. products subject to excise duty or excise marks destroyed corruption marked may not be sold.

3. Tax stamps damaged or destroyed before their application are returned within 14 days from the date of the finding of damage or destruction, the company that issued them or destroyed under the supervision of the competent Director of the Customs Office.

Article. 134. [the introduction of a new character design of excise duty] 1. In the case of the introduction of the new formula of the character actors are required characters to date excise duties, within 14 days from the date of the introduction of this pattern, return the unused characters to the company that issued it.

2. Current tax stamps affixed to the wrapping of the goods or products subject to excise duty prior to the introduction of a new pattern of the character of excise duty shall be valid for a period of 6 months from the date of the introduction of the new design.

3. in the case of annulment of the decision referred to in article 1. paragraph 126. 1, the entity obliged to mark excise excise marks shall be obliged to return stamps unused on the day of notification of the decision declaring nullity, to the company that issued it within 14 days from the date of notification of the decision declaring the nullity.

4. in the event of cessation of the activities referred to in article 1. 16 paragraph. 1, the entity obliged to mark excise excise marks is obliged to settle the stamps and refund of unused stamps before the date of the Declaration of the cessation of these activities.

5. In the event of transfers of rights and obligations of the entity which has the task to mark excise excise marks, stamps and refund of unused stamps shall be the legal successor to the party which has the task to mark excise marks or other people who have taken over his rights and obligations, within 14 days of the acquisition of rights and responsibilities.

6. The proper Minister of public financies may determine by regulation, longer than the specified in paragraph 1. 2 the period of validity of the existing stamps, with the exception of stamps on tobacco, and vary it depending on which excise tax stamps are applied, having regard to ensuring the safety and control of excise duties system rotation in akcyzowymi.

Article. 135. [Refund of unused and undamaged stamps] 1. Requesting this unused and undamaged tax stamps shall be entitled, subject to article 22. 136 para. 8, shall refund the amounts constituting the tax value stamps or for trade tax stamps less the costs of their production.

2. the Refund shall not be subject to the money paid to cover the costs of tax stamps, with the exception of amounts paid to cover the costs of tax stamps returned in connection with the introduction of the new model of the mark or declaring a decision referred to in article 1. paragraph 126. 1, if the characters are returned unused and undamaged, and their return takes place within the period referred to in the article. paragraph 134. 1 or 3.

3. The proper Minister of public financies may determine by regulation, other cases refund amount value of tax stamps, having regard to the rules on the movement of the goods and the cases in which the excise product will not be placed for sale on the territory of the country.

Article. 136. [determination of excise marks of spirits, wine and tobacco products] 1. The entity obliged to mark excise marks of spirits or wine is obliged, within a period of 12 months from the date of receipt of the characters, apply them to small packs of spirits or wine or spirits or wine, and, in the case of imports and intra-Community acquisition – bring on the territory of the country as spirits or wine labeled these characters.

2. After expiry of the time limit referred to in paragraph 1. 1, tax stamps are no longer valid for the entity that has them on the basis of the decision of the competent Director of the Customs Office in matters relating to stamps, and may not be applied by the operator on packs of spirits or wine or spirits or wine.

3. The characters referred to in paragraph 1. 2, shall be repaid within 30 days from the date of the loss of their validity, the entity that issued it.

4. The entity obliged to designate trademarks of excise duty on tobacco is obliged to apply tax stamps on packs of tobacco or tobacco products until the end of the calendar year corresponding to the year of manufacture of the stamps nadrukowanemu on these characters.

5. from 1 January of the calendar year on the unit packaging of tobacco or tobacco products can be applied only to tax stamps printed with the year of manufacture corresponding to the beginning of the calendar year.

6. Tax stamps affixed to packs of tobacco or tobacco products in a given calendar year shall remain valid until the last day of February of the following calendar year.

7. Signs of the excise duty on tobacco products not used until 31 December of the calendar year are returned within the time limit until 31 January of the following calendar year to the company that issued it.


8. Requesting tax stamps after the dates referred to in paragraph 1. 3 and 7, is not entitled to the refund of the amounts representing the value of the tax stamps, amounts paid to cover the costs of tax stamps or for trade tax stamps.

9. At the request of the entity which has the task to mark tobacco products excise marks a decision on the issue or sale of stamps on tobacco products with year of manufacture corresponding to the next calendar year and to issue authorization to receive these stamps and stamps can be made before 1 January of the calendar year corresponding to the year of manufacture of the stamps nadrukowanemu on these characters, provided receiving stamps referred to in article 1. 125 paragraph. 4, and if you miss a – pay amounts referred to in article 1. 125 paragraph. 4A. 10. Tax stamps received on the principles referred to in paragraph 1. 9 can be applied to small packs of tobacco or tobacco products before 1 January of the calendar year corresponding to the year of manufacture of the stamps nadrukowanemu on these characters, except that the derivation so marked products from a tax warehouse outside the procedure for suspension of excise, import or intra-Community acquisition may not take place before 1 January of the calendar year corresponding to the year of manufacture of the stamps nadrukowanemu on these characters.

Article. 137. [how to return stamps] the proper Minister of public financies shall determine, by regulation, how to return stamps, taking into account the need to ensure the protection of these marks.

Article. 138. [tax stamps damaged or destroyed in the process of determining] 1. In the event of loss of stamps as a result of their loss, damage or destruction in the process of determination of excise these characters, within the limits of the permissible loss standards, tax warehouse to the operator, the owner of the goods referred to in article 1. 13 paragraph 1. 3, if the designation is made in the tax warehouse on the territory of the country, and the company responsible for production, referred to in article 1. 47 paragraph 1. 1, points 1, 2, 4, and 5, respectively, are entitled to refund of the amounts representing the value of the tax stamps, or the right to receive in return the new stamps.

2. Tax stamps damaged or destroyed in the process of determination are returned to the company that issued them or destroyed under the supervision of the competent Director of the Customs Office.

3. Refund of amounts representing the value of tax stamps, or the right to receive in return the new stamps is entitled subject to the presentation of a protocol confirming: 1) loss of, damage to, or destruction of, stamps and 2) return of damaged or destroyed stamps or destruction of damaged or destroyed stamps.

4. In Exchange for tax stamps lost, damaged or destroyed in the process of determination of excise it seems tax stamps corresponding to the type of, and the series, the characters of excise duty lost, damaged and destroyed.

5. The proper Minister of public financies shall determine by regulation: 1) standards of acceptable losses stamps created in the process of determination of excise in relation to the total number of stamps used in the calendar month to mark excise, 2) steps that comprise the process of determination of excise goods excise marks – having regard to the need to control the regularity of the use of stamps by entities obliged to mark excise excise marks.



SECTION VII of the changes in the legislation in force, transitional and final provisions Chapter 1 (omitted) Art. 139. (omitted).



Article. 140. (omitted).



Article. 141. (omitted).



Article. 142. (omitted).



Article. 143. (omitted).



Article. 144. (omitted).



Article. 145. (omitted).



Article. 146. (omitted).



Article. 147. (omitted).



Article. 148. (omitted).



Article. 149. (omitted).



Article. 150. (omitted).



Article. 151. (omitted).



Article. 152. (omitted).



Article. 153. (omitted).



Chapter 2 transitional provisions Art. 154. [tax obligation] 1. If the tax obligation in the excise duty on excise goods non-harmonised within the meaning of the Act, referred to in article 1. 168, was made before the date of entry into force of this Act, and the excise duty payable has not been paid by that date, the existing rules apply.

2. If the tax obligation in the excise duty on excise goods harmonised within the meaning of the Act, referred to in article 1. 168, was made before the date of entry into force of this Act, but to this day there has been no discharge the duty suspension arrangement, the provisions of this Act.

3. If the tax obligation in the excise duty on excise goods that are in a tax warehouse was not before the date of entry into force of this Act, the provisions of this Act, given that the tax liability arose from the introduction of the excise to a tax warehouse.

4. If the tax obligation in situations other than those referred to in paragraph 1. 1-3 was made before the date of entry into force of this Act, and the excise duty payable has not been paid by that date, the existing rules apply.

5. If the excise harmonised within the meaning of the Act, referred to in article 1. 168, were, as the products exempt from excise duty, derived from a tax warehouse before the date of entry into force of this Act, the provisions of the existing.

Article. 155. [entity registered] 1. An entity registered under art. 14 paragraph 1. 1 of the Act, referred to in article 1. 168, shall be deemed to be an entity registered in accordance with article 5. 16, without having to prove that fact by the competent head of the Customs Office.

2. The taxable person carrying out the activities in the field of excise goods covered by only zero excise, registered before the date of entry into force of the Act, shall be subject to ex officio cancellation from the register by the competent head of the Customs Office.

3. An entity not subject to the obligation to submit the registration pursuant to article 3. 14 paragraph 1. 1 of the Act, referred to in article 1. 168, and subject to such obligation based on art. 16 paragraph. 1, is obliged to fulfill this obligation within 30 days from the date of entry into force of the Act.

4. The operator of a business in terms of the energy products referred to in article 1. 89 para. 2, at the date of entry into force of the Act, other than an operator registered pursuant to art. 16 paragraph. 1, is obliged, within 14 days from the date of entry into force of the Act, notify the competent head of the Customs Office, in order to determine acceptable standards of consumption referred to in article 1. paragraph 85. 2 paragraph 2.

5. the Notifications referred to in paragraph 1. 4, it does not necessarily make a person who was the subject of a registered pursuant to article 3. 14 paragraph 1. 1 of the Act, referred to in article 1. 168. Article. 156. [Authorization] 1. Permit to operate a tax warehouse, to operate as a registered trader, operate as a registered trader and perform actions as tax representative issued before the date of entry into force of the Act shall remain in force.

2. Conduct in matters relating to permits issued under the Act, referred to in article 1. 168, initiated and not completed before the date of entry into force of the Act are carried out on the basis of this Act.

Article. 157. [security excise] 1. To excise security submitted before the entry into force of the Act and for exemptions from the obligation to lodge a collateral duty granted before the date of entry into force of this Act shall apply the provisions of the previous, except that article. 64 paragraph 1. 7 apply to them on the date of its entry into force.

2. excise duty referred to in paragraph 1. 1, with a specified term of validity cannot be extended.

3. Exemption from the obligation to submit collateral duty granted before the date of entry into force of this Act, may not be extended.

Article. 158. [the proceedings in cases of return of excise duty] Proceedings in cases of return of excise duties due under the provisions of the Act, referred to in article 1. 168, and niedokonanego before the date of entry into force of the Act are carried out on the basis of the existing rules.

Article. 159. [request for authorisation of removal] 1. The taxpayer referred to in art. 13 paragraph 1. 3, which within one month from the date of entry into force of the Act made to the competent Customs Office naczelnikowi an application for a permit, may, upon application, without this permit output as taxpayer excise from someone else's tax warehouse outside a procedure the duty suspension arrangement, no longer than for a period of 3 months from the date of entry into force of the Act.

2. An entity that, within one month from the date of entry into force of the Act made to the competent Customs Office naczelnikowi the proposal referred to in art. 56 paragraph 1. 1 and 2, and excise duties, may, upon application, without a permit referred to in article 2. 56 paragraph 1. 1, to operate as an intermediary entity, no longer than for a period of 3 months from the date of entry into force of the Act.


Article. 160. [Normal allowable losses and consumption of the goods] 1. The decisions fixing the standards of allowable losses and limit the consumption of the harmonised excise issued pursuant to art. 5. 3 of the Act, referred to in article 1. 168, and on the standards allowable losses and limit consumption of fixed also under the Act, shall remain in force no longer than until a decision on the basis of the law.

2. decisions providing for the normal allowable losses and limit the consumption of the harmonised excise issued pursuant to art. 5. 3 of the Act, referred to in article 1. 168, and on the standards allowable losses and limit consumption, which are not determined on the basis of the law, are repealed on the date of entry into force of the Act.

Article. 161. [entity who as a byproduct of a small amount of energy products] Entity that accesses as a byproduct of a small amount of the energy products referred to in article 1. 87 para. 2, is obliged within 14 days from the date of entry into force of the Act to the competent Customs Office of the Director written notice of the nature of the activity and the type of derived products.

Article. 162. [tax period electricity] 1. If the billing period of electricity began before the date of entry into force of the Act and also includes the duration of the Act, a seller of electricity is obliged to put an end to the purchaser an invoice include the excise duty payable for the period of validity of the Act, which applies to the invoice.

2. If it is not possible to determine the amount of energy received during the period of validity of the Act, the amount shall be determined in proportion to the period of validity of the Act in relation to the billing period.

3. The exemption referred to in article 1. 30 paragraph. 1, on the basis of the document confirming the cancellation of the certificate of origin of electricity produced no earlier than the date of entry into force of the Act.

Article. 163. [Exemption from excise duty] 1. In the period up to 1 January 2012, shall be exempt from excise duty, coal and Coke heading CN 2701, 2702 and 2704 00, intended for fuel.

2. In the period up to 31 October 2013 or until such time as the share of natural gas in energy consumption in the territory of the country reaches 25% shall be exempt from excise duty natural gas (wet) falling within CN codes 2711 11 00 and 2711 21 00, for fuel. However, at the time when the share of natural gas in energy consumption reaches 20%, to 31 October 2013 apply excise duty which 50% of the rate specified in article 2. 89 para. 1 paragraph 13. The proper Minister of public financies Announces by way of a notice in the official journal of the Republic of Poland "Monitor Polish", reaching the level of participation of natural gas referred to in the first sentence.

3. for the duration of the exemption referred to in paragraph 1. 2, shall be exempt from excise duty other gaseous hydrocarbons falling within CN code 2711 29 00, intended for fuel.

4. for the duration of the exemption referred to in paragraph 1. 2, shall be exempt from excise duty excise goods referred to in article 1. 89 para. 1 point 15 (a). (b) article. 164. [the application of zero rate of excise duty] 1. By 31 October 2013 instead of the rates of excise duty, as referred to in article. 89 para. 1, paragraph 12 (a). (a), second indent, to the excise goods referred to in that provision applies zero rate of excise duty.

2. The provisions of article 4. 89 para. 1 paragraphs 3, 7, 8 and 12 (b). (b) shall apply from the date of publication of a positive decision of the European Commission on the compatibility of State aid provided for in those rules with the common market.

Article. 165. [Delegation] the proper Minister of public financies may, by regulation, until 31 December 2011, lower rates of excise duty on excise goods referred to in the Act and vary it depending on the type of excise, and specify the conditions for their use, for a period not longer than 3 months at intervals of at least three months, in respect of each of the goods, taking into account the economic situation of Member States.

Article. 166. [application of the size of the most popular price category of cigarettes] until 31 December 2009 shall be the size of the most popular price category of cigarettes established for 2009 on the basis of the law, referred to in article 1. 168. Article. 167. [Valid stamps] tax stamps issued under the Act, referred to in article 1. 168, remain valid.



Chapter 3 final provisions Art. 168. [the provisions repealed] is repealed the Act of 23 January 2004 on excise duties (OJ No 29, heading 257 and # 68, item. 623, 2005 # 160, poz. 1341, 2006 # 169, poz. 1199, with 2007. # 99, poz. 666 and 2008 # 118, 745 and No 145, item. 915).

Article. 169. [entry into force] this Act shall enter into force on 1 March 2009.

Annex 1. [LIST of EXCISE] 1) this Act shall be made in its regulation of the implementation of the following directives: 1) Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a member of the personal property of individuals (OJ. EC-L 105 of 23.04.1983, pp. 64, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 117, as amended. d.);

2) of Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the community for certain means of transport temporarily imported into one Member State from another Member State (OJ. EC-L 105 of 23.04.1983, p. 59, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 112, as amended. d.);

3) Council Directive 92/12/EEC of 25 February 1992 on the General arrangements for products subject to excise duty and on the holding, movement and monitoring (OJ. In L 76 of 23.03.1992, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 179, as amended. d.);

4) of Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (OJ. EC-L 316 of 31.10.1992, p. 8, as amended. d.; Oj. EU Polish Special Edition, chapter. 3, vol. 13, p. 202, as amended. d.);

5) of Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes (OJ. EC-L 316 of 31.10.1992, p. 10, as amended. d.; Oj. EU Polish Special Edition, chapter. 3, vol. 13, p. 204, as amended. d.);

6) Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ. EC-L 316 of 31.10.1992, p. 21, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 206);

7) of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ. EC-L 316 of 31.10.1992, p. 29; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 213);

8) Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ. EC-L 291 of 06.12.1995, p. 40, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 283, as amended. d.);

9) of Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene (OJ. EC-L 291 of 06.12.1995, p. 46; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 289);

10) Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ. EU L 283 of 31.10.2003 p. 51, as amended. d.; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 405, as amended. d.);

11) Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility of applying by certain Member States temporary exemptions or reductions level of taxation on energy products and electricity (OJ. EU L 157 of 30.04.2004, p. 87; Oj. EU Polish Special Edition, chapter. 9, t. 2, p. 16);

12) Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports from third countries of small consignments of goods of a non-commercial nature (OJ. EU L 286 of 17.10.2006, p. 15);

13) Council Directive 2007/74/EC of 20 December 2007 on the exemption of goods imported by persons travelling from third countries from value added tax and excise duties (OJ. L 346 of 29.12.2007, p. 6).

The annexes to the Act of 6 December 2008.

Annex 1 LIST of EXCISE.

The CN code of the product name (Group of products) 1 2 3 1 ex 1507 soybean oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or gas 2 ex 1508 groundnut oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or propulsion systems 3 ex 1509 olive oil and its fractions, whether or not refined but not chemically modified-if they are intended for heating or gas 4 ex 1510 00


Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509-if they are intended for heating or gas 5 ex 1511 palm oil and its fractions, refined but not chemically modified, even if the are intended for fuel or fuels 6 ex 1512 sunflower-seed Oil , safflower or cotton-seed and their fractions, whether or not refined, but not chemically modified-if they are intended for fuel or fuels 7 ex 1513 coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified-if they are intended for heating or propulsion 8 ex 1514 Rapeseed, colza or mustard oil and fractions thereof , whether or not refined, but not chemically modified-if they are intended for heating or gas 9 ex 1515 Other liquid vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified-if they are intended for heating or power transmission 10 ex 1516 animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, esterified internally, reestryfikowane or elaidinised , whether or not refined, but not further prepared-if they are intended for heating or gas 11 ex 1517 Margarine; Edible mixtures or products of animal or vegetable fats or oils or of fractions of different fats or oils of chapter 15 of the combined nomenclature, other than edible fats or oils or their fractions of heading 1516,-if they are intended for heating or gas 12 ex 1518 00 animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown , polymerized by heating in a vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or products of animal or vegetable fats or oils or of fractions of different fats or oils of chapter 15 of the combined nomenclature, not elsewhere specified or included-if they are intended for heating or gas 13 2203 00 beer made from malt 1 2 3 14 2204 wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 15 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 16 2206 00 other fermented beverages (for example, cider (cidr), perry, Mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 17 2207 Undenatured ethyl alcohol of 80% vol or higher; ethyl alcohol and other spirits, at any power, tainted 18 2208 Undenatured ethyl alcohol of less than 80% vol; spirits, liqueurs and other spirituous beverages 19 ex 2701 Charcoal; briquettes, ovoids and similar solid fuels manufactured from coal-if they are intended for heating 20 ex 2702 Brown coal (lignite), whether or not agglomerated, excluding Jet-if is intended for fuel 21 ex 2704 00 coke and semi-coke of coal, of lignite (lignite) or peat, not agglomerated; retort carbon-if they are intended for heating 22 2705 00 00 coal gas, water gas, lean gas and similar gases, other than natural gas (wet) and other gaseous hydrocarbons 23 2706 00 00 Tar distilled from coal, from lignite coal (lignite) or from peat, and other mineral tars, even dehydrated or partially distilled, including tars 24 2707 oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents 25 2708 pitch and pitch Coke, obtained from coal tar or from other mineral tars 26 2709 00 petroleum oils and oils obtained from bituminous minerals, crude 27 2710 petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils 28 2711 natural gas (wet) and other gaseous hydrocarbons 29 2712 petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, even stained 30 2713 petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 31 2714 bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks and asphalt bituminous mixtures 32 2715 00 00 based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or on mineral tar pitch (for example, bituminous sealant, fluksy) 1 2 3 33 2716 00 00 electrical energy 35 2902 cyclic Hydrocarbons aliphatic hydrocarbons 34 2901 36 ex 2905 11 00 Methanol (methyl alcohol) is a non-synthetic origin – if it is intended for fuel or fuels 37 3403 Lubricating preparations (including cutting liquids lubricating , to the loose bolts and nuts, preparations przeciwrdzewnymi and corrosion, preparations to prevent any adherence to forms based on lubricants) and preparations of a kind used for oiling of textile materials, leather, furskins or other materials, but excluding preparations containing, as an essential component, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 38 3811 anti-knock, oxidation inhibitors, inhibitors of formation of resins , which increase the viscosity, anti-corrosive preparations and other preparations for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39 3817 00 Mixed alkilobenzeny and mixed alkilonaftaleny, other than those of heading 2707 or 2902 40 ex 3824 90 91 Monoalkyl esters of fatty acids, containing by volume 96.5% or more esters (FAMAE)-if they are intended for heating or propulsion 41 ex 3824 90 97 Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included-if they are intended for heating or gas 42 notwithstanding the CN code of the cigarettes, smoking tobacco, cigars and cigarillos 43 regardless of the CN code of the product containing ethyl alcohol ethyl alcohol contained in articles not in akcyzowymi with an actual alcoholic strength exceeding 1.2% vol

44 regardless of CN code other products intended for use, offered for sale or used as motor fuel or heating fuel or as additives or admixtures for motor fuels or heating fuels.

45 regardless of CN code Dried tobacco Explanation: ex-only applies to a given product of a given position or code.

Annex 2. [The LIST of EXCISE GOODS to which it applies the PROCEDURE for SUSPENSION of EXCISE DUTY and the PRODUCTION of which TAKES PLACE in a tax warehouse referred to in Council Directive 92/12/EEC]

Appendix 2 LIST of EXCISE GOODS to which it applies the PROCEDURE for SUSPENSION of EXCISE DUTY and the PRODUCTION of which TAKES PLACE in a tax warehouse referred to in Council Directive 92/12/EEC.

The CN code of the product name (Group of products) 1 2 3 1 ex 1507 soybean oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or gas 2 ex 1508 groundnut oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or propulsion systems 3 ex 1509 olive oil and its fractions, whether or not refined but not chemically modified-if they are intended for heating or gas 4 ex 1510 00 other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509-if they are intended for heating or gas 5 ex 1511


Palm oil and its fractions, refined but not chemically modified, even if the are intended for fuel or fuels 6 ex 1512 sunflower-seed Oil, safflower or cotton-seed and their fractions, whether or not refined, but not chemically modified-if they are intended for fuel or fuels 7 ex 1513 coconut (copra), palm kernel or babassu oil and fractions thereof , whether or not refined, but not chemically modified-if they are intended for heating or propulsion 8 ex 1514 Rapeseed, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified-if they are intended for heating or gas 9 ex 1515 Other liquid vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified-if they are intended for heating or power transmission 10 ex 1516 fats and oils animal or vegetable, and their fractions, partly or wholly hydrogenated, esterified internally, reestryfikowane or elaidinised, whether or not refined, but not further prepared-if they are intended for heating or gas 11 ex 1517 Margarine; Edible mixtures or products of animal or vegetable fats or oils or of fractions of different fats or oils of chapter 15 of the combined nomenclature, other than edible fats or oils or their fractions of heading 1516,-if they are intended for heating or gas 12 ex 1518 00 animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown , polymerized by heating in a vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or products of animal or vegetable fats or oils or of fractions of different fats or oils of chapter 15 of the combined nomenclature, not elsewhere specified or included-if they are intended for heating or gas 13 2203 00 beer made from malt 1 2 3 14 2204 wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 15 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 16 2206 00 other fermented beverages (for example, cider (cidr), perry and Mead) mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 17 2207 Undenatured ethyl alcohol of 80% vol or higher; ethyl alcohol and other spirits, at any power, tainted 18 2208 Undenatured ethyl alcohol of less than 80% vol; spirits, liqueurs and other spirituous beverages 19 ex 2707 oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, only: 2707 10 1) Benzol (benzene) 2707 20 2) Toluol (toluene) 2707 30 3) Xylol (XYLENES) 2707 50 4) other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 ° c according to ASTM D 86 20 from ex 2710 11 to 2710 19 69 ex-petroleum oils and oils obtained from bituminous minerals , other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations 21 ex 2711 natural gas (wet) and other gaseous hydrocarbons, except 2711 11 00 and 2711 21 00, heading 2711 29 00 22 2901 10 00 aliphatic saturated cyclic Hydrocarbons 2902 ex 23 only: 2902 20 00 1) Benzene 2902 30 00 2) Toluene 2902 41 00 3), o-Xylene 2902 42 00 4) m-Xylene 2902 43 00 5) p-Xylene 2902 44 00 6) a mixture of isomers of xylene 24 ex 2905 11 00 Methanol (methyl alcohol) is a non-synthetic origin – if it is intended for fuel or fuels 24a ex 3811 anti-knock, oxidation inhibitors, inhibitors of formation of resins , which increase the viscosity, anti-corrosive preparations and other preparations for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils, only: 3811 11 10 1) anti-knock tetraethyl lead based 3811 11 90 2) other anti-knock, based on lead compounds 3811 19 00 3) other anti-knock 3811 90 00 4) the remaining 25 ex 3824 90 91 Monoalkyl esters of fatty acids containing by volume 96.5% or more esters (FAMAE)-if they are intended for heating or propulsion 26 ex 3824 90 97 Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included-if they are intended for heating or gas 27 regardless of the CN code of the cigarettes, smoking tobacco , cigars and cigarillos Explanations: ex-only applies to a given product of a given position or code.

Annex 3. [THE LIST OF EXCISE GOODS SUBJECT TO EXCISE SIGNS MARKING]

Annex 3 LIST of EXCISE GOODS SUBJECT to the DETERMINATION of EXCISE MARKS.

The CN code of the product name (Group of products) 1 2 3 1 2203 00 beer made from malt 2 2204 wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 3 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 4 2206 00 other fermented beverages (for example, cider (cidr), perry, Mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 5 2207 Undenatured ethyl alcohol of 80% vol or higher; ethyl alcohol and other spirits, at any power, tainted 6 2208 Undenatured ethyl alcohol of less than 80% vol; spirits, liqueurs and other spirituous beverages 7 2710 petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils 8 2711 natural gas (wet) and other gaseous hydrocarbons 9 3403 Lubricating preparations (including cutting fluids, lubricating preparations to loose bolts and nuts, preparations przeciwrdzewnymi and corrosion, preparations to prevent any adherence to forms based on lubricants) and preparations of a kind used for oiling of textile materials, leather, furskins or other materials, but excluding preparations containing, as an essential component, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 10 regardless of the CN code of the Cigarettes , smoking tobacco, cigars and cigarillos 11 regardless of the CN code of the Dried tobacco [1] on the basis of article. 26 of the Act of 16 November 2012 by reducing some of the administrative burden in the economy (OJ No. 1342) reimbursement of excise duty referred to in article 1. 82 paragraph 1. 1 of imperfective aspect before the entry into force of the aforementioned. of the Act (i.e. before 1 January 2013) follows with interest, referred to in article 1. 82 paragraph 1. 6a. [2] on the basis of article. 26 of the Act of 16 November 2012 by reducing some of the administrative burden in the economy (OJ No. 1342) reimbursement of excise duty referred to in article 1. 82 paragraph 1. 2 of imperfective aspect before the entry into force of the aforementioned. of the Act (i.e. before 1 January 2013) follows with interest, referred to in article 1. 82 paragraph 1. 6a. [3] on the basis of article. 26 of the Act of 16 November 2012 by reducing some of the administrative burden in the economy (OJ No. 1342) reimbursement of excise duty referred to in article 1. 82 paragraph 1. 2E imperfective aspect before the entry into force of the aforementioned. of the Act (i.e. before 1 January 2013) follows with interest, referred to in article 1. 82 paragraph 1. 6a.


[4] on the basis of article. 37 paragraph 1 of the law of 26 November 2010 amending certain laws related to the implementation of the budget (OJ l. # 238, item. 1578) in the period from 1 May 2011 to 31 December 2011. excise duty for products created by mixing petrol falling within CN codes 2710 11 45 or 2710 11 49 of biocomponents, containing more than 80% of biocomponents, produced in a tax warehouse and meeting the quality requirements specified in separate regulations, is equal to the rate of 1565.00 €/1 000 litres, a reduction of $1.565 for each litre of biocomponents added to the gasoline , except that the amount payable excise duty may not be less than 10.00 €/1 000 litres.

[5] on the basis of article. 36 paragraph 1. 1 of the Act of 26 November 2010 amending certain laws related to the implementation of the budget (OJ l. # 238, item. 1578) if the tax obligation in the excise tax in relation to excise goods referred to in article 1. 89 para. 1 paragraph 3 was made before May 1, 2011, the existing rules apply.

On the basis of article. 36 paragraph 1. 2 of the Act of 26 November 2010 amending certain laws related to the implementation of the budget (OJ l. # 238, item. 1578) if the tax obligation in the excise tax in relation to excise goods referred to in article 1. 89 para. 1 paragraph 3 was made before May 1, 2011, but to this day there has been no discharge the duty suspension arrangement, the provisions as amended by this Act.

Article. 89 para. 1 point 3 is added before 1 May 2011: products resulting from the mixing of gasoline, referred to in paragraph 2, with biocomponents, containing more than 2% of biocomponents, produced in a tax warehouse and meeting the quality requirements specified in separate regulations – excise duty referred to in paragraph 2, reduced by $1.565 for each litre of biocomponents added to the gasoline, except that the amount payable excise duty may not be less than 10.00 PLN/1000 litres; "

[6] on the basis of article. 36 paragraph 1. 1 of the Act of 26 November 2010 amending certain laws related to the implementation of the budget (OJ l. # 238, item. 1578) if the tax obligation in the excise tax in relation to excise goods referred to in article 1. 89 para. 1 paragraph 7 was made before May 1, 2011, the existing rules apply.

On the basis of article. 36 paragraph 1. 2 of the Act of 26 November 2010 amending certain laws related to the implementation of the budget (OJ l. # 238, item. 1578) if the tax obligation in the excise tax in relation to excise goods referred to in article 1. 89 para. 1 paragraph 7 was made before May 1, 2011, but to this day there has been no discharge the duty suspension arrangement, the provisions as amended by this Act.

Article. 89 para. 1 paragraph 7 is added before 1 May 2011: products resulting from the mixing of diesel fuels referred to in paragraph 6, with biocomponents, containing more than 2% of biocomponents, produced in a tax warehouse and meeting the quality requirements specified in separate regulations – excise duty referred to in paragraph 6, reduced by $1.048 for each litre of biocomponents added to those gas oils, provided that the amount payable excise duty may not be less than 10.00 PLN/1000 litres; "

[7] on the basis of the judgment of the Constitutional Court of 11 February 2014 (OJ item 235) art. 89 para. 16 in so far as it orders the apply excise duty referred to in article 1. 89 para. 4, paragraph 1 of this Act in the case of failure by the seller of fuel oil the obligation expressed in article. 89 para. 14 this Act, draw up and forward to the competent head of the Customs Office, by the 25th day of the month following the month in which the sale was made, the monthly statement of claims of purchasers of this product excise duty for his purposes for the purposes of fuel, is compatible with the wywodzonym of the article. 2 the Constitution of POLAND the prohibition of excessive interference of the legislator.

[8] Article. 93 para. 4 in the version established by art. 7, paragraph 1 of the law of 8 November 2013, amending certain laws in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[9] Article. 99 paragraph 1. 2 paragraph 1 shall be inserted to be fixed by the article. 7 paragraph 2 (a). (a)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[10] Article. 99 paragraph 1. 2 paragraph 2 in the version set by the article. 7 paragraph 2 (a). (a)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[11] Article. 99 paragraph 1. Article 2 point 3 is added to be fixed by the article. 7 paragraph 2 (a). (a)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[12] Article. 99 paragraph 1. 3 paragraph 1 in the version set by the article. 7 paragraph 2 (a). (b)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[13] Article. 99 paragraph 1. 3 paragraph 2 shall be added to be fixed by the article. 7 paragraph 2 (a). (b)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[14] Article. 99A paragraph. 1 in the version established by art. 7 paragraph 3 (b). (a)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[15] Article. 99A paragraph. 3 in the version established by art. 7 paragraph 3 (b). (b)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

[16] Article. 99A paragraph. 4 in the version established by art. 7 paragraph 3 (b). (c)) of the law of 8 November 2013 amending certain acts in connection with the implementation of the budget (OJ. 1645). The change came into force on January 1, 2014.

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