On the basis of article. 59 paragraph 1. 7, paragraph 1 of the law of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11, as amended. 2)) are managed as follows: § 1. The regulation lays down the conditions for the pickup 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. Place of receipt of excise should: 1) be properly tailored to secure the introduction of these products;
2) fulfil the conditions to ensure the ability to perform control of the goods, on the basis of separate regulations;
3) be properly tagged and set aside, in particular, by means of permanent markings.
§ 3. The regulation shall enter into force on 1 September 2010, 3) Finance Minister: in the w. Szczuka 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).
2) amendments referred to the Act were announced in the OJ of 2009 No. 98, item. 819, no. 168, item. 1323 and # 215, poz. 1667 and 2010, No 21, item. 104 and No. 151, item. 1013.3), this regulation was preceded by a regulation of the Minister of Finance of February 24, 2009 on the conditions relating to the place of receipt of excise (Journal of laws No. 32, p. 233), which is repealed with effect from the entry into force of the Act of 22 July 2010 amending the Excise Tax Act and certain other acts (Journal of laws No. 151, item 1013).