Regulation Of The Minister Of Finance On August 30, 2010 On The Security Of Excise Duties

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 30 sierpnia 2010 r. w sprawie zabezpieczeń akcyzowych

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On the basis of article. 66 paragraph 1. 1, art. 67 paragraph 1. 3 and art. 74 paragraph 1. 5 of the Act of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11, as amended. 2)) are managed as follows: § 1. The regulation defines: 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) the manner and place for the submission of collateral duty;

4) how receipt of collateral duty;

5) designs printed to receipt of collateral duty;

6) types of other documents having the value of the payment, which may be accepted as security for excise duty;

7) detailed the use of the comprehensive guarantee and flat-rate in this way: a) the determination of 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)) the use of flat-rate and security using System;

8) 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. 5 paragraph 1 of the law of 6 December 2008 on excise duties, hereinafter referred to as "the Act";

9) the manner and frequency of updates of the comprehensive guarantee referred to in article 1. 65 paragraph 1. 6 of the Act;

10) detailed conditions and the return of collateral duty.

§ 2. Model application for consent on the flat-rate guarantee and the application for an extension of the agreement to the flat-rate guarantee set out in the annex 1 to the regulation.

§ 3. 1. the competent head of the Customs Office shall establish the amount of the security-general interest: 1) by the operator of a tax warehouse, which he did not receive the exemption from the obligation to furnish security for the excise duty on the basis of article. 64 paragraph 1. 1 of the Act, in the case referred to in article). 65 paragraph 1. 2 paragraph 1 of the act as the equivalent of the largest daily amount of excise duty, in the last 6 months before the date of the amount of the comprehensive guarantee, which is the sum of:-the amount of excise duty on all of the goods that are in a given day in a tax warehouse, including the products covered by the exemption from excise duty on account of their end-use, and the amount of the excise duty on excise goods, which on this day were in the movement by using the procedure the duty suspension arrangement or the amount of the excise duty on excise goods released from excise duty on account of their end-use, that on this day were in the course of the provision of a tax warehouse, and the payment of the amount of excise duty on excise goods derived from a tax warehouse outside a procedure the duty suspension arrangement during the billing period applicable to that day, b) art. 65 paragraph 1. 2 paragraph 2 of the act as the equivalent of the expected largest daily amount of excise duty which is the sum of:-the amount of excise duty on all of the goods that may be present on a given day in a tax warehouse, including the products covered by the exemption from excise duty on account of their end-use, and the amount of the excise duty on excise goods, which can be in the day when moving by using the procedure the duty suspension arrangement or the amount of the excise duty on excise goods exempt from excise duty by reason of their end-use that can be in the day during the delivery of the tax warehouse, and is likely to be to pay the amount of the excise duty on excise goods, which may be derived from a tax warehouse outside a procedure the duty suspension arrangement during the billing period applicable to that day;

2) by the operator of a tax warehouse, which has obtained an exemption from the obligation to furnish security for the excise duty on the basis of article. 64 paragraph 1. 1 of the Act, in the case referred to in article). 65 paragraph 1. 2 paragraph 1 of the act as the equivalent of, the largest daily amount of excise duty, in the last 6 months before the date of the amount of the comprehensive guarantee, which is the sum of the amounts of excise duty from:-excise on that day for the movement by using the procedure suspension of excise duty or excise exempted from excise duty because of their intended use in the day during the delivery of the tax warehouse and of the goods covered by the exemption from excise duty by reason of their end-use on this day in a tax warehouse, b) art. 65 paragraph 1. 2 paragraph 2 of the act as the equivalent of the expected largest daily amount of excise duty which is the sum of the amounts of excise duty from:-Excise, that can be in the day when moving by using the procedure suspension of excise duty or excise exemption from excise duty on account of their end-use, that can be in the day during the delivery of the tax warehouse and of the goods covered by the exemption from excise duty by reason of their end-use that may be in that day in a tax warehouse;

3) by a registered recipient, with the exception of registered recipients, authorised a one-time acquisition of excise goods as a registered customer, in the case referred to in article). 65 paragraph 1. 2 paragraph 1 of the act as the equivalent of the largest, in the last 6 months before the date of the amount of the comprehensive guarantee, the amount of excise duty which is the sum of the amounts of excise duty:-calculated per monthly billing period and shown on the tax return, before the deduction of the amount of the rights and exemptions – corresponding to the largest in this period of the daily amount of excise duty on excise goods exempt from excise duty on account of their end-use, located on the registered customer or delivered on that day to the entity consuming , b) art. 65 paragraph 1. 2 paragraph 2 of Act-as the equivalent amount of excise duty which is the sum of: – the expected largest amount of excise duty for monthly billing period to be demonstrating in the tax, before the deduction of the amount of the securities to which exemptions and-amount of excise duty equivalent to the expected, the largest in this tax period the amount of the excise duty on excise goods exempt from excise duty on account of their end-use, that can be found in the registered customer or be delivered on that day to the entity consuming;

4) by a registered consignor, in the case referred to in article). 65 paragraph 1. 2 paragraph 1 of the act as the equivalent of the largest daily amount of excise duty, in the last 6 months before the date of the amount of the comprehensive guarantee, from imported excise in a given day in the movement of using the procedure the duty suspension arrangement, sent from import sites with the use of this procedure by the registered consignor, b) art. 65 paragraph 1. 2 paragraph 2 of the act as the equivalent of the expected largest daily amount of excise duty on imported Excise, that can be in the day when moving using the procedure the duty suspension arrangement and that may be sent from locations import with the use of this procedure by the registered consignor;

5) by an intermediary entity, in the case referred to in article). 65 paragraph 1. 2 paragraph 1 of the act as the equivalent of the monthly amount of the tax liability that may arise if you use the excise in accordance with the purpose of conferring the right to exemption from excise duty, or breach of this exemption, corresponding to the largest, over the last 6 months before the date of the determination of the General Security, the amount of excise products exempt from excise duty on account of their end-use provided from a tax warehouse or imported by the intermediary , b) art. 65 paragraph 1. 2 paragraph 2 of the act as the equivalent of the monthly amount of the tax liability that may arise if you use the excise in accordance with the purpose of conferring the right to exemption from excise duty, or breach of this exemption, corresponding to the expected maximum number of excise goods exempt from excise duty on account of their end-use, that can be delivered from a tax warehouse or imported by the intermediary;

6) by a taxable person as referred to in article. 13 paragraph 1. 3 of the Act, in the case referred to in article). 65 paragraph 1. 2 paragraph 1 of the act as the equivalent of the largest, in the last 6 months before the date of the amount of the comprehensive guarantee, the amount of the excise duty on excise goods derived from a tax warehouse, calculated per monthly billing period and shown on the tax return, b) art. 65 paragraph 1. 2 paragraph 2 of the act as the equivalent of the expected the largest amount of the excise duty on excise goods, which may be derived from a tax warehouse, for monthly billing period and which would be subject to proof in the tax, before the deduction of the amount of the securities to which the exemptions;


7) in the cases referred to in article 1. 65 paragraph 1. 1A of the Act, as the equivalent of the amount indicated by the entity 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.

2. In the cases referred to in paragraph 1. 1 (1) (a). b, paragraph 2 (a). b, paragraph 3 (b). b, paragraph 4 (b). b, paragraph 5 (b). (b) and paragraph 6 (a). (b), head of the Customs Office may fix the amount of the Security-General on the basis of a statement of those submitting security data as a basis for determining excise to determine the amount of that security.

3. the amount of the comprehensive guarantee established in accordance with paragraph 1. 1 or 2, respectively, of the basis for determining the flat-rate amount of the security referred to in article 2. 65 paragraph 1. 8 of the Act.

4. in the case when they are folded flat-rate security at the same time, the amount of which is fixed at the level set out in article 2. 65 paragraph 1. 9 of the Act, and at the level specified by the proper Minister of public financies pursuant to art. 66 paragraph 1. 2 paragraph 3 of the Act, the amount of the Security-General as a basis for determining the amount of each security shall be determined separately for each of the tax liability to which a different level of security.

5. in the case of conduct by the many competent Customs office head of tax warehouses shall be the amount of the Security-General or the flat-rate security and accepts this protection for each composition separately. At the request of the entity which has the task to make a collateral duty may be an opportunity for many tax warehouses operated by the operator of one of the comprehensive guarantee or a flat-rate, the amount of which is determined by the total of all tax warehouses, by applying the provisions of paragraph 2, respectively. 1 paragraphs 1 and 2.

§ 4. Protection of excise duty consists of, in the case of collateral duty submitted in the form set out in the: 1) art. 67 paragraph 1. 1 paragraph 1 of law-by: (a) security of collateral duty amount) in the National Bank or branch of a credit institution 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. 3)), in an institution or a cooperative hand credit unions, on the right bank account of the Customs Chamber in the correct topical for the Director of the Customs Office to which the return is filed security or b) to based on the features provided by the agent security duties, transfer the amount of the collateral duty for the right bank account of the Customs Chamber in the correct topical for the Director of the Customs Office to which the security is lodged by the account servicing liquor bank, a branch of a credit institution or a cooperative credit unions money, or (c) the security of collateral duty amount) in cash at the box office the Customs Office;

2) art. 67 paragraph 1. 1 paragraph 2 of the law-by submitting to the Customs Office of the original bank guarantee or insurance, issued by the guarantor referred to in art. 69 paragraphs 1 and 2. 3 of the Act, the amount of the required collateral duty;

3) art. 67 paragraph 1. 1 paragraph 3 of the Act-by submitting to the Customs cashier or settlement, issued by the entity comprising security for the amount of the excise duty security, confirmed up to that amount 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 – right bank;

4) in the case of collateral duty submitted in the form set out in the article. 67 paragraph 1. 1 paragraph 4 or 5 of the Act, by the lodging with a Customs Bill of Exchange or other documents having the value of the payment referred to in § 6 para. 1, for an amount equal to the amount of the required collateral duty, specified according to the nominal value of those documents.

§ 5. 1. the competent head of the Customs Office of the collateral taker to excise duty made in the way referred to in § 4 (1) (a). (a) and (b) and paragraph 2, it seems the company applicant with protection of excise receipts of collateral duty, hereinafter referred to as "confirmation". The pattern confirmation set out in the annex 2 to the regulation.

2. the competent Customs Office of the Chief of the collateral taker to excise duty made in the way referred to in § 4 (1) (a). (c), and paragraphs 3 and 4, it seems the company applicant with security deposit receipt, the excise face strict for all, hereinafter referred to as "receipt". The pattern of receipts set out in the annex 3 to this regulation.

3. In the case of a comprehensive guarantee, the competent head of the Customs Office, by issuing a confirmation or receipt, it seems the entity that will use the comprehensive guarantee, also netting card security-General, hereinafter referred to as "netting card". Pattern cards to saldowana defined in annex 4 to the regulation.

4. In the case referred to in § 4 (1) (a). a and b, it appears after the proper head of the Customs Office confirmed impact the amount of collateral duty for the right bank account of the Customs Chamber in the correct topical for the Director of the authority.

5. The card into the netting seems to be for a period of one month shorter than the period of validity of the security lodged, and where a complex form of collateral duty provides for at least one month after the expiry of the validity of the security cover covered tax liability – for the period of its validity.

6. in the case of an Assembly by the new collateral duty in accordance with article 5. 72 para. 2 of the Act, the card into the netting issued for a period of one month shorter than the period of validity of the security lodged, shall be replaced by a new card to the netting, which the expiry date is determined for the end of the period of validity of the security.

7. Confirm appears in two copies, one of which is issued to the applicant entity security duties, and the other is stopped by the competent head of the Customs Office which issued them.

8. The receipt appears in three copies, one of which is issued to the applicant subject to excise duty, while the remaining security shall be retained by the relevant head of the Customs Office which issued them.

9. the competent head of the Customs Office may issue an entity entitled to the use of the comprehensive guarantee, on reasoned request, a greater number of cards to the netting by specifying in each of them the fractional amount of the security to which the card can be used.

10. At the request of the entity which has the task to make a collateral duty the competent head of the Customs Office may increase the number of parties to the Charter to the netting provided their sustainable, number, stamping and annotation on the first page of the cards of the total number of pages.

11. in order to secure the cover tax obligations relating to excise duties, which will be moved from the procedure the duty suspension arrangement by using the competent head of the Customs Office it seems entity that will use the comprehensive guarantee, the document "e-card", by specifying in the fractional amount of the security to which it can be netted off against electronically. The provisions of paragraph 1. 5 and 6 shall apply mutatis mutandis. Model e-cards are defined in annex 5 to the regulation.

12. the sum of the partial sums of the comprehensive guarantee referred to in netting cards and e-card shall not exceed the amount of the security lodged.

§ 6. 1. Documents having the value of the payment that can be accepted by the competent Customs Office of the Governor as a security subject to excise duty are bearer securities with a specified maturity issued by the State Treasury or Polish National Bank.

2. In the case of securities referred to in paragraph 1. 1, occurring in the form of dematerialized, the competent head of the Customs Office shall adopt a certificate of deposit or other document is issued to the person entitled to exercise the rights of the marked in the body of the certificate or other document of the securities together with the statement of the securities account operator to set up for a specific period of the lock of a suitable number of securities on the account in favour of the competent Director of the Customs Office.

§ 7. 1. the competent head of the Customs Office notes each time the netting, Security General of the amount created or can be tax, hereinafter referred to as the "load security", and the release of the Security-General from the amount of tax liability, which has expired or can no longer arise, hereinafter referred to as "relief", in such a way that the calculation at any time the amount of free security, which is the amount of the security lodged, minus the amount of the tax liability that security is charged.


2. order the security notes after finding that the tax liability arose or may occur after submission by the entity obliged to deposit collateral duty: 1) the original card to the netting, which shall determine the State of the use of that security;

2) documents specifying the type and quantity of excise goods covered by this protection, in such a way that the calculation or estimate formed or can be the tax liability.

3. in the case of the tax warehouse operator to submit the documents referred to in paragraph 1. 2, for the purpose of recording load security, should take place as soon as the tax obligation in respect of produce product excise duty in a tax warehouse or product from the warehouse, but not later than the next working day after manufacture, or introduction of a tax warehouse this product.

4. in the case of excise movement using the procedure the duty suspension arrangement from a tax warehouse tax warehouse operator, exempt from the obligation to lodge a collateral duty pursuant to art. 64 paragraph 1. 1 of the Act, to submit the documents referred to in paragraph 1. 2, for the purpose of recording load security, should take place before removal of these excise goods from a tax warehouse.

5. In the cases referred to in article 1. 32 paragraph 1. 3 paragraphs 1 and 2 of the Act, where the operator of a tax warehouse uses the exemption referred to in article 1. 64 paragraph 1. 1 of the Act, to submit the documents referred to in paragraph 1. 2, in order to record general security load by the operator for the security tax obligations relating to exempt from excise duty on account of their end-use should take place before removal of these products from a tax warehouse to deliver their ultra-low power, entity or entity pośredniczącemu.

6. In the case referred to in article 1. 65 paragraph 1. 1A paragraph 2 of Act, the tax liability of the General Security dispatcher carrier or freight forwarder can be made after the submission by the sending entity to the competent Customs Office of naczelnikowi, before removal from the excise tax warehouse moved with suspension of excise procedure, a written declaration of the carrier or the freight forwarder of acceptance for the General protection of a specific tax liability or specific tax entity sending and submission at the competent Customs Office of the document referred to in paragraph 1. 2, paragraph 1, issued to the carrier or the freight forwarder and the documents referred to in paragraph 1. 2 paragraph 2.

7. in the case referred to in article 2. 63 para. 4 of the Act, the tax liability of entity sending security excise duty may be importer made after the submission by the sending entity to the competent Customs Office of naczelnikowi, before removal from the excise tax warehouse moved using the procedure the duty suspension arrangement to a tax warehouse, importer's written statement of consent to the importer to extend its protection excise duty a specific tax liability or specific tax entity sending and submission at the competent Customs Office : 1) the original or an authenticated copy or receipt confirmation officially, and, in the case of a comprehensive guarantee, the original card to the netting, which shall determine the State of the use of the Security issued importer;

2) the documents referred to in paragraph 1. 2 paragraph 2.

8. In the case referred to in article 1. 63 para. 4 of the Act, the competent head of the Customs Office notes the inclusion of tax liability entity sending flat-rate security importer, on the back of the original confirmation or receipt issued importer.

9. In the case of a registered recipient, with the exception of registered recipients, authorised a one-time acquisition of excise goods as a registered customer, submit the documents referred to in paragraph 1. 2, in order to record the security load, immediately after taking the product from the specified in the relevant permit pickup of the goods, but not later than on the next working day after their introduction.

10. In the case of a taxpayer established who acquires excise goods with excise duties paid in the territory of a Member State for the purpose of economic activity on the territory of the country, submission of the documents referred to in paragraph 1. 2, in order to record the security load, followed by no later than the time of submission to the competent naczelnikowi of the Customs Office of Declaration of the intra-Community acquisition.

11. In the case of a registered consignor submission of the documents referred to in paragraph 1. 2, in order to record the security load amount of tax liability which may arise in respect of sending of the procedure the duty suspension arrangement of imported excise from the place of import, before release of these products on the market within the meaning of the customs legislation.

12. in the case of the taxpayer referred to in art. 13 paragraph 1. 3 of the Act, to submit the documents referred to in paragraph 1. 2, in order to record the security load amount of tax liability in respect of exit from a tax warehouse, outside a procedure suspension of excise duty, the excise tax warehouse operator owned non, occurs before the removal of these products from a tax warehouse.

13. the competent head of the Customs Office notes the release of the Security-General respectively, in whole or in part, at the request of the entity which has the task to make a collateral duty after finding that the tax liability in whole or in part, expired or can no longer arise, and after submission by the original card to the netting on which the load was made general.

14. In the case of movement by the subject of the warehousekeeper or the registered consignor of the goods using the procedure the duty suspension arrangement, the competent head of the Customs Office notes the release of the Security-General after receiving the acknowledgement of receipt of these products by their recipient.

15. the competent head of the Customs Office notes the release of the Security-General by the operator of a tax warehouse, excise products exempt from excise duty on account of their end-use, within 7 days from the date of the packing slip or other document containing the acknowledgement of receipt of the excise by the entity consuming or an intermediary entity or after use of these products by the operator, as the entity that consumes , for the purposes of giving entitlement to exemption.

16. the competent head of the Customs Office notes the release of the Security-General by a registered recipient, with the exception of registered recipients, authorised a one-time acquisition of excise goods as a registered customer, regarding the excise exempted from excise duty on account of their end-use, on presentation of the receipt or other document containing the acknowledgement of receipt of the goods exempted from excise duty by the entity consuming or after use of these products by the registered recipient , as a tear, for the purposes of giving entitlement to exemption.

17. After running out of space on the annotations tab to the right netting head Customs Office that issued it, it seems the new copy of the card, which includes information about the current status of the use of the comprehensive guarantee.

§ 8. 1. In the case of movement by the dispatcher of the goods using the procedure the duty suspension arrangement using the system determining the status of the use of the comprehensive guarantee is carried out by electronic means, and to record the General Security load or record cover of flat-rate protection occurs automatically once in the system, that: 1) the consignor is entitled to use the collateral duty;

2) not expired this collateral duty;

3) the amount of tax liability, which is to be subject to a comprehensive guarantee is not greater than the amount free of that security;

4) the form and type of collateral duty are appropriate to cover the tax liability;

5) moved excise and their movements are appropriate for the use of collateral duty.

2. in the absence of the report of receipt or when the report of receipt confirms delivery of parts moving of the goods to the importer, the competent head of the Customs Office shall be recorded in the system, the release of the Security-General or record release of moving of flat-rate security, within 3 days from the date to confirm that the tax liability on the moving of the goods has expired or can no longer arise.


§ 9. 1. the intermediary shall record each time the tab to load the General Security netting the amount arising or which may arise from tax liability, which is the amount of the excise duty per to pay in the event of a breach of the conditions of exemption of the goods by reason of their end-use, at the latest upon receipt of these products came from a tax warehouse on the territory of the country or the placing of such products, imported by the intermediary, the procedure of admission within the meaning of the customs legislation.

2. the proxy notes on the card to the general release of the security netting from the amount of tax referred to in paragraph 1. 1, if the resulting tax liability has expired or can no longer arise. Release of the Security-General can be done at the earliest after use of the goods exempt from excise duty because of their use by the intermediary, as the entity that consumes, for the purposes of entitlement to exemption, or upon receipt by the intermediary of the acknowledgement of receipt of the goods exempted from excise duty because of their use by the entity consuming.

3. the intermediary shall update the amount of the comprehensive guarantee at least once a month.

4. In order to correctly update the amount of security lodged General person brokering shall be fixed on a regular basis the status of its use by calculating each time the amount of free security, no later than on the day before the excise exempted from excise duty on account of their end-use provided from a tax warehouse on the territory of the country or taking such products release procedure within the meaning of the customs legislation.

5. where it is established that the amount of free comprehensive guarantee referred to in paragraph 1. 4, is insufficient to cover the protection of excise duty from the subsequent excise exempted from excise duty on account of their end-use, the intermediary shall increase the amount of security lodged no later than the day before, respectively, receipt of these products or their joining procedure authorisation within the meaning of the customs legislation.

6. the intermediary shall submit the card into the netting to inspect competent naczelnikowi of the Customs Office, and at the request of the Governor, also documents, based on which the load of the comprehensive guarantee the amount of the resulting or which may arise or tax liability release it with that load, at least once a month to 15. day of each calendar month.

§ 10. 1. excise Security complex in the manner specified in § 4 (1) (a). (c), and paragraphs 3 and 4 may be returned to the person entitled to take them back after the return of the original receipt.

2. in the case of the procedure the duty suspension arrangement securing the excise duty shall be refunded after the first settlement of this procedure.

3. excise duty made in the way referred to in § 4:1) (1) (a). a and b – returns the nominal amount customs Chamber, where the bank account was paid or credited the amount of collateral duty, by bank transfer to the account of the entity obliged to deposit collateral duty in National Bank, branch of a credit institution or a cooperative hand credit unions – when this Chamber with the bank holding the account bank statement, confirming the recognition of this Bill, the amount of the security;

2) (1) (a). c-can be returned in a nominal amount in each Customs Office;

3) points 2 and 4 – returns in the Customs Office, in which it was filed;

4) point 3: a) returns in the Customs House of appropriate topical for the Director of the Customs Office in which it was filed, b) in the case of the implementation of the customs check, referred to in article 2. 67 paragraph 1. 1 paragraph 3 of Act-up in nominal amount in the House, where the bank account was paid the amount derived from the implementation of the check, after this House a bank statement confirming the recognition of this account that amount.

4. In the event of loss of the original receipt for security duties can be returned to the person entitled to receive it after her written statement of the loss of the original receipt. Security subject to excise duty, as referred to in § 4, paragraph 1 (b), (c), may be returned to the person entitled to receive it in the Customs Office, in which it was filed, after the confirmation that the amount of the security has not been returned in another Customs Office, but no later than before the expiry of two months from the date of submission of this Office a statement of the loss of the original receipt.

§ 11. Prints a receipt of deposit of collateral duty, drawn up in accordance with the model set out in annex 2 to the regulation of the Minister of Finance dated 3 July 2009 excise security (Journal of laws No. 108, poz. 902), may be used for confirmation of collateral duty in a way referred to in § 4 (1) (a). (c), and paragraphs 3 and 4, while the effort, but no later than 31 December 2010.

§ 12. The regulation shall enter into force on 1 September 2010, with the exception of § 5 paragraph 2. 11 and § 8, which shall enter into force on 1 January 2011 4) 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) a change in the consolidated text of the said Act were announced in the journal of laws of 2002 No. 126, poz. 1070, no. 141, item. 1178, No 144, item. 1208, No 153, item. 1271, no. 169, item. 1385 and 1387 and # 241. 2074, 2003 No. 50, item. 424, no. 60, item. 535, no. 65, item. 594, No 228, item. 2260 and # 229, item. 2276, 2004, no. 64, item. 594, # 68, item. 623, no. 91, item. 870, no. 96, item. 959, no. 121, item. 1264, no. 146, item. 1546 and No 173, item. 1808, from 2005, no. 83, item. 719, no. 85, item. 727, no. 167, item. 1398 and # 183. 1538, 2006, no. 104, item. 708, No 157, item. 1119, # 190, poz. 1401 and # 245. 1775, with 2007. # 42, item. 272 and No. 112, item. 769, 2008 # 171, poz. 1056, no. 192, item. 1179, no. 209, item. 1315 and # 231. 1546, 2009. # 18, item. 97, no. 42, item. 341, no. 65, item. 545, # 71, item. 609, no. 127, item. 1045, # 131, poz. 1075, No 144, item. 1176, # 165, item. 1316, No 166, item. 1317, # 168, item. 1323 and No. 201, item. 1540 and 2010 # 40. 226, # 81, item. 530 and # 126, poz. 853.4), this regulation was preceded by a regulation of the Minister of Finance dated 3 July 2009 excise security (Journal of laws No. 108, poz. 902), 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).

Annex 1. [Request for consent on the flat-rate guarantee/extension of permission for the flat-rate guarantee]

Annexes to the regulation of the Minister of Finance on August 30, 2010 (1076) Appendix 1 request for consent on the flat-rate guarantee/extension of permission for the flat-rate guarantee * annex 2. [Confirmation of collateral duty]

Annex No 2 confirmation of collateral duty annex 3. [Confirmation of collateral duty]

Annex # 3 confirmation of collateral duty annex 4. [General Security netting card]

Annex 4 to the General Security netting annex 5. [E-card]

Appendix 5 E-card

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