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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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REGULATION OF THE FINANCE MINISTER 1)

of 30 August 2010

on excise duties

On the basis of art. 66 (1) 1, art. 67 par. 3 and art. 74 par. 5 of the Act of 6 December 2008. o Excise Tax (Dz. U. 2009 r. No 3, pos. 11, of late. 1. 2) ) The following shall be managed:

§ 1. The Regulation shall specify:

1) the model of the application for consent to the lodging of a lump sum guarantee and an application for the extension of the consent to lodge a lump sum security;

2. a detailed way of setting the amount of the general and lump sum security;

3. the manner and place of the lodging of the excise duty;

4. the manner in which the acceptance of the excise security is confirmed;

5. print patterns used to confirm the acceptance of the excise security;

6) types of other documents with a payment value which can be accepted as excise security;

7. the detailed application of the general and lump-sum security, in this way:

(a) the determination of the state of use of the general security and the recording of its burdens and the discharge of the amount of tax liability arising or likely to arise,

(b) the application of the general and lump-sum security using the scheme

(8) a detailed way of placing excise duty on excise goods released from excise duty on account of their intended use, as referred to in Article 3 (1) of Regulation (EC) No 88/EC. 32 par. 5 point 1 of the Act of 6 December 2008. with an excise duty, hereinafter referred to as 'the Act';

9) the manner and frequency of the update of the general security referred to in art. 65 par. 6 of the Act;

10) the detailed conditions and the mode of return of excise duty.

§ 2. The model of the application for consent to the lodging of a lump sum security and an application for the renewal of the flat-rate guarantee shall be laid down in Annex 1 to the Regulation.

§ 3. 1. The competent chief of the customs office shall determine the amount of the general security of the component:

1) by the entity carrying out the tax warehouse which has not obtained an exemption from the obligation to lodge an excise duty on the basis of art. 64 par. 1 of the Act, in the case referred to in:

(a) Article 65 par. 2 point 1 of the Act-as the equivalent of the largest daily amount of excise duty, in the last 6 months prior to the date of fixing the amount of the general security, representing the sum of:

-the amount of excise duty on all excise goods on the day in the tax warehouse, including those covered by the excise duty free of excise duty on account of their purpose and

-excise duties on excise goods which, on that date, were in the process of being moved by that body under the suspension of excise duty or excise duty on excise goods released from excise duty on account of their the purpose of which, on that date, were in the process of being supplied from that tax warehouse, and

-the amount of excise duty payable on excise goods from the tax warehouse outside the suspension of excise duty in the reference period applicable to that day,

(b) Article 65 par. 2 item 2 of the Act-as the equivalent of the expected largest daily amount of excise duty representing the sum of:

-the amount of excise duty on all excise goods which may be present on a given day in the tax warehouse, including those covered by the excise duty exemption, on account of their purpose and

-the amount of excise duty on excise goods which may be present on that date during the movement by that body under the suspension of excise duty or excise duty on excise goods released from excise duty on account of their the purpose which may be available on that day in the course of the provision of this tax warehouse, and

-likely to pay the amount of excise duty on excise goods which may be removed from the tax warehouse outside the suspension of excise duty during the reference period applicable to that date;

2) by the entity carrying out the tax warehouse which has obtained an exemption from the obligation to lodge excise duty on the basis of art. 64 par. 1 of the Act, in the case referred to in:

(a) Article 65 par. 2 point 1 of the Act-as the equivalent, the largest daily amount of excise duty, in the last 6 months prior to the date of fixing the amount of the general security, representing the sum of the excise duties on:

-excise goods on that date in the course of the movement by that operator by means of a suspension procedure for excise duty or excise goods released from excise duty on account of their intended use on that date, when delivering from this tax warehouse, and

-excise goods exempted from excise duty by virtue of their end-use in the tax warehouse on that date,

(b) Article 65 par. 2 point 2 of the Act-as the equivalent of the expected largest daily amount of excise duty representing the sum of excise duties on:

-the excise goods which may be located on that date during the movement by that body under the suspension procedure for excise duty or excise goods exempted from excise duty by virtue of their intended use be in the process of being delivered from this tax warehouse on that day, and

-excise goods which are exempt from excise duty by virtue of their intended use, which may be in the tax warehouse on that date;

3) by registered consignee, excluding registered consignee, authorized for the one-off acquisition of excise goods as a registered consignee, in the case referred to in:

(a) Article 65 par. 2 point 1 of the Act-as the equivalent of the largest, during the last 6 months prior to the date of fixing the amount of the security-general, the amount of excise duty constituting the sum of the excise duties:

-calculated for the monthly accounting period and shown in the tax return, before deduction of the amount of the waivers, and

-the corresponding largest daily amount of excise duty on excise goods released from excise duty on account of their end-use on the registered consignee or delivered on that date to a consumable entity,

(b) Article 65 par. 2 item 2 of the Act-as the equivalent of the amount of excise duty representing the sum of:

-the expected maximum amount of excise duty for the monthly accounting period to be shown in the tax return, before deduction of the amount of the waivers and

-the amount of excise duty corresponding to the expected, largest in this accounting period, the amount of excise duty on excise goods released from excise duty due to their intended use, which may be located at the registered consignee or be supplied in that the date to the consumer;

4. by registered consignor, in the case referred to in:

(a) Article 65 par. 2 point 1 of the Act-as the equivalent of the largest daily amount of excise duty, in the last 6 months before the date of fixing the amount of the general security, from imported excise goods present on a given day during the movement of the the application of a procedure for suspension of excise duty sent from the place of import using that procedure by a registered consignor,

(b) Article 65 par. 2 point 2 of the Act-as the equivalent of the expected maximum daily amount of excise duty on imported excise goods, which may be present on that date during the movement under suspension of excise duty and which may be sent from import sites using this procedure by a registered consignor;

5) by a stub entity, in the case referred to in:

(a) Article 65 par. 2 item 1 of the Act-as the equivalent of the amount of the monthly tax liability that may arise in the event of the use of excise goods not in accordance with the intended purpose of entitlement to the exemption from excise duty or breach of the conditions of that exemption, the corresponding largest, during the last 6 months prior to the date of establishment of the security-general, the quantities of excise goods exempted from excise duty on account of their end-use delivered from the tax warehouse or imported by the a stub entity,

(b) Article 65 par. 2 point 2 of the Act-as the equivalent of the amount of the monthly tax liability that may arise in the event of the use of excise goods not in accordance with the intended purpose of the exemption from excise duty or breach of the conditions of that exemption, corresponding to the expected maximum quantity of excise goods exempted from excise duty by virtue of their intended use, which may be supplied from the tax warehouse or imported by the intermediary;

6) by the taxable person referred to in art. 13 (1) 3 of the Act, in the case referred to in:

(a) Article 65 par. 2 point 1 of the Act-as the equivalent of the largest, in the last 6 months before the date of fixing the amount of the security-general, the amount of excise duty on the excise goods derived from the tax warehouse, calculated for the monthly period clearing and inventor in the tax declaration,

(b) Article 65 par. 2 point 2 of the Act-as the equivalent of the expected largest amount of excise duty on excise goods, which may be derived from the tax warehouse, for a monthly clearing period and which would be subject to a demonstration in the tax declaration, before its reduction of the amount of the waivers;

7) in the cases referred to in art. 65 par. 1a of the Act-as the equivalent of the amount indicated by the entity in the application for the provision of a security-general, estimated by that entity at a level allowing for coverage at any time of the tax liabilities to be covered by this security.

2. In the cases referred to in paragraph. 1 point 1 (b), point 2 (b), point 3 (b), point 4 (b), point 5 (b), point 5 (b), point (4) (b) (b) and point 6 (b), the chief of the customs office may determine the amount of the security-general, on the basis of a statement from the excise-holder, specifying the data on which the amount of the security is to be determined.

3. The amount of the general security determined in accordance with the paragraph. 1 or 2 shall provide, as appropriate, the basis for the determination of the amount of the flat-rate security referred to in Article 3. 65 par. 8 of the Act.

4. Where flat-rate security is provided simultaneously, the amount of which shall be fixed at the level specified in the art. 65 par. 9 of the Act and at the level specified by the Minister responsible for public finance on the basis of art. 66 (1) In accordance with Article 2 (3) of the Law, the amount of the security-General providing the basis for establishing the amount of each of these securities shall be determined separately for each tax liability to which the other level of security applies.

5. In the case of a person conducting a number of tax warehouses, the competent chief of the customs office shall determine the amount of the general security or lump sum security and shall accept that security for each warehouse separately. At the request of the entity required to lodge an excise duty, it may be possible to submit for a number of tax warehouses carried out by that entity one general or flat-rate guarantee, the amount of which shall be fixed in total for all tax warehouses, applying the provisions of the paragraph accordingly. 1 (1) and (2).

§ 4. The excise security shall be lodged, in the case of an excise security lodged in the form specified in:

1. 67 par. 1 point 1 of the Act-by:

(a) the payment of the amount of the excise security at the national bank or the branch of the credit institution within the meaning of the provisions of the Act of 29 August 1997. -Banking law (Dz. U. of 2002. Nr 72, pos. 665, of late. 1. 3) ), at the post office or cooperative savings bank, the competent bank account of the customs chamber of the office of the customs office of which the security shall be lodged, or

(b) the transfer of the amount of the excise duty to the competent bank account of the customs chamber of the customs office to which it is lodged, on the basis of the disposal of the excise-duty operator, on the basis of the excise duty provided by the person concerned. the excise duty, by the operator of that entity's account, of a national bank, a branch of a credit institution or a cooperative credit savings bank, or

(c) the payment of the amount of the excise security in cash at the customs office of the customs office;

2. Article 67 par. 1 point 2 of the Act-by submitting at the customs office the original of the document of the bank guarantee or insurance, issued by the guarantor referred to in art. 69 par. 3 of the Act, for the amount of the required excise security;

3. Article 67 par. 1 point 3 of the Act-by filing at the customs office of a cash check or a settlement, issued by an entity consisting of excise duties on the amount of the excise security, confirmed up to the amount of that amount by the legal person having registered office in 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 operate on the territory of the country banking activities within the meaning of the provisions of the Act of 29 August 1997. -Banking law;

4. in the case of excise security lodged in the form specified in art. 67 par. 1 point 4 or 5 of the Act-by filing at the customs office of the bills or other documents having the value of the payment referred to in § 6 paragraph. 1, for an amount equal to the amount of the excise duty required, determined at the nominal value of those documents.

§ 5. 1. The competent primer of the customs office accepting excise security lodged in the manner referred to in § 4 point 1 lit. (a) and (b) and (2), shall issue an excise duty confirmation to the storeholder, hereinafter referred to as 'the confirmation'. The confirmation formula shall be set out in Annex 2 to the Regulation.

2. The competent chief of the customs office accepting the excise security lodged in the manner referred to in § 4 point 1 lit. (c) and points 3 and 4, shall issue an excise duty on the lodging of that security, which shall be a close-to-date, hereinafter referred to as "the receipt". The model of receipt shall be as set out in Annex 3 to the Regulation.

3. In the case of the provision of a security-general, the competent chief of the customs office, issuing confirmation or receipt, shall issue to the entity which will apply the general security, also the card for the salvage of the security-general, referred to as hereinafter referred to as the "salting card". The model of the card to the salted shall be set out in Annex 4 to the Regulation.

4. In the case referred to in § 4 point 1 lit. a and b, the confirmation shall be issued by the competent authority of the customs office of confirmation of the effect of the amount of the excise duty on the competent bank account of the customs chamber of the office of the office responsible for that office.

5. The balance shall be issued for a period of less than a period of less than the period of validity of the excise security lodged and, where the form of the excise security lodged, ensures at least one month after the expiry of that security. the coverage of the tax liability covered by it for the period of its validity.

6. Where a new excise duty is lodged by the entity, in accordance with Article 72 par. 2 of the Act, the salting card issued for a period of less than a month shorter than the period of validity of the compound excise duty, shall be replaced by a new netting card, the term of which shall be determined by the end of the period of validity of that security.

7. The confirmation shall be issued in two copies, one of which shall be issued to the operator of the excise security and the other shall be detained by the competent primate of the customs office which issued it.

(8) The receipt shall be issued in triplicate, one of which shall be issued to the subject of excise duty and the other shall be retained by the competent authority of the customs office which issued it.

9. The competent warden of the customs office may issue to the entity entitled to apply the security-general, upon his/her reasoned request, a higher number of cards to the salvage specifying in each of them the partial amount of the security-general, to the height of which the card can be used.

10. At the request of the entity obliged to lodge the excise duty, the competent primer of the customs office may increase the number of pages of the card for the salting, subject to their permanent disconnection, numbering, stamping and making an annotation on the first page of the card with the total number of pages

(11) In order to cover the coverage of the tax liability relating to excise goods which will be moved under the suspension procedure for excise duty using the system, the competent authority of the customs office shall issue to the operator, who is responsible for the suspension of excise duties it will apply a comprehensive security, the 'e-card' document, specifying the partial amount of the security-general, to which the security can be salted electronically. The provisions of the paragraph 5 and 6 shall apply mutatis mutandis. The e-card model defines Annex No 5 to the Regulation.

12. The sum of the sub-amounts of the general security specified in the balance sheets and the e-card shall not exceed the amount of the comprehensive security.

§ 6. 1. Documents with a payment value, which may be accepted by the competent Governor of the customs office as excise security, shall be the bearer securities with a specified redemption date, issued by the State Treasury or National Bank of Poland.

2. In the case of securities referred to in paragraph 1, 1, occurring in dematerialised form, the competent head of the customs office shall accept a certificate of deposit or other document-issued to the person entitled to exercise the rights of the certificate or other document of the certificate securities, together with the statement of the entity conducting the account of those securities, to establish for a specified period of blockade the relevant number of securities in this account to the competent primer of the customs office.

§ 7. 1. The competent chief of the customs office shall note each time on the balance sheet, the burden of the security-general amount of the resulting or liable tax liability, hereinafter referred to as the "load of collateral", and the exemption the security-general of the amount of the tax liability which has expired or may no longer arise, hereinafter referred to as 'the release of the security', in such a way that the amount of free security which is the amount of the amount is to be calculated at any time. complex security, less the amount of tax liabilities that the security shall be debited.

2. The security burden shall be recorded after the claim that the tax liability arose or may arise after submission by the entity required to lodge the excise duty:

1) the original of the card to the dealership, on the basis of which the state of use of this security shall be determined;

(2) documents specifying the nature and quantity of the excise goods covered by the security, in such a way as to enable the calculation or assessment of the resulting tax liability to be incurred or may arise.

3. In the case of the entity carrying out the tax warehouse, submission of the documents referred to in paragraph. 2, in order to record the security burden, it should occur as soon as the tax obligation arises for the production of excise goods in the tax warehouse or for the introduction of excise goods into the tax warehouse, but not later than on the following working day after the production or entry into the tax warehouse of the product.

4. In the case of the movement of excise goods under the procedure of suspension of excise duty from the tax warehouse of the operator of the tax warehouse, exempted from the obligation to lodge excise duty on the basis of art. 64 par. 1 of the Act, the submission of the documents referred to in the paragraph. 2, in order to record the security burden, should be made prior to the departure of those excise goods from the tax warehouse.

5. In the cases referred to in art. 32 par. 3 (1) and (2) of the Act, where the tax warehouse operator benefits from the exemption provided for in Article 3 (1) and (2) of the Law. 64 par. 1 of the Act, the submission of the documents referred to in the paragraph. 2, in order to record the general security burden placed by that entity in order to safeguard the tax obligations relating to products exempt from excise duty due to their end-use should be made prior to the departure of those products from the tax warehouse in order to provide them with a consumerator or an intermediate entity.

6. In the case referred to in art. 65 par. 1a item 2 of the Act, the coverage of the tax liability of the entity sending the collateral to the general carrier or the freight forwarder may be made after being submitted by the sending party to the competent chief of the customs office, before leaving the warehouse the excise duty of excise goods moving under suspension of excise duty, the written declaration of the carrier or the freight forwarder on the consent to be covered by the security-general of a particular tax liability or specific tax obligations of the consignor and the submission to the competent customs office of the document referred to in paragraph 1. 2 (1), issued to the carrier or freight forwarders and documents referred to in paragraph 1. 2 point 2.

7. In the case referred to in art. 63 par. 4 of the Act, the coverage of the tax liability of the entity sending the excise security of the receiving entity may be made after being submitted by the sending party to the competent Chief of the Customs Office, before leaving the warehouse the tax of excise goods moving under suspension of excise duty into the tax warehouse of the receiving entity, the written declaration of the person receiving the consent to the subject of his/her excise duty a specific tax liability or specific tax liability the consignor and the submission to the competent customs office of:

1) the original or authenticated official copy of the confirmation or receipt, and in the case of a security-general, the original of the card to the dealership, on the basis of which the state of use of this security shall be determined, issued the consignee;

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

8. In the case referred to in art. 63 par. 4 of the Act, the competent Head of the Customs Office shall note the coverage of the tax liability of the entity sending the lump sum collateral of the receiving entity, on the back of the original confirmation or receipt, issued to the receiving entity.

9. In the case of a registered consignee, excluding the registered consignee, authorized for a one-off acquisition of excise goods as a registered consignee, the submission of the documents referred to in the paragraph. 2, in order to record the security burden, shall be immediately followed by the introduction of the excise goods to the place specified in the appropriate permit for the collection of the excise goods, but no later than the following working day after their introduction.

10. In the case of a taxable person carrying out an economic activity, who acquires excise goods with excise duty paid in the territory of a Member State for the purposes of the pursued economic activity on the territory of the country, submission of the documents, of which Paragraph 1. 2, with a view to recording the security burden, shall be made at the latest when the customs office of the office of notification of the intended intra-Community acquisition is lodged with the competent head of office.

11. In the case of registered consignor, submission of the documents referred to in paragraph. 2, in order to record the burden of collateral, the amount of the tax liability that may arise from the dispatch by it under the suspension of excise duty of imported excise goods from the place of import, shall be made before the placing on the market of such products within the meaning of the customs legislation.

12. In the case of the taxable person referred to in art. 13 (1) 3 of the Act, submission of the documents referred to in the paragraph. 2, in order to record the burden of securing the amount of the tax liability from the removal from the tax warehouse, outside the procedure of suspension of excise duty, of excise goods not owned by the tax warehouse operator, it shall take place before those products are removed from the tax warehouse.

13. The competent chief of the customs office shall note the release of the general security, respectively, in whole or in part, at the request of the entity obliged to lodge the excise duty after finding that the tax liability in whole or the part has expired or may no longer arise, and upon submission by that party of the original of the balance sheet on which the security of that general security has been debited.

14. In the case of a shipment by an entity carrying out the tax warehouse or registered consignor of excise goods using the procedure of suspension of excise duty, the competent chief of the customs office shall note the release of the security After obtaining confirmation of the receipt of the products by their consignee.

15. The competent chief of the customs office shall note the release of the general security lodged by the operator of the tax warehouse concerning excise goods released from excise duty on account of their use, within 7 days from the date of the presentation of a delivery document or other document containing an acknowledgement of receipt of such excise goods by a consumerer or a stub entity or after the use of such products by that entity, acting as a zusing entity, on the purposes for entitlement to exemption.

16. The competent chief of the customs office shall note the release of the general security lodged by the registered recipient, excluding the registered consignee, authorized to the one-off acquisition of excise goods as a registered consignee concerning excise goods exempted from excise duty on the grounds of their use, on presentation of a delivery document or other document containing an acknowledgement of receipt of excise goods covered by excise duty exemption by the operator using or after the use of these products by registered the recipient, acting as a consumable entity, for the purposes of entitlement to exemption.

(17) Once the place of annotation has been exhausted, the competent warden of the customs office which issued it shall issue a new copy of the card, which shall indicate the current state of use of the security-general.

§ 8. 1. In the case of shipment by the consignor of excise goods using the suspension procedure of excise duty using the System of determining the state of use of the security-general shall be carried out electronically, and the recording of the security of the general security or the recording of such products shall be automatically covered by a flat-rate security, once it has been established in the System, that:

1) the consignor is entitled to apply this excise security;

2. the period of validity of this excise security has not expired;

(3) the amount of the tax liability to be charged to the general security shall not be greater than the amount of the security free of that security;

4. the form and type of the excise security are appropriate to cover the tax liability;

5. the movements of excise goods and the manner of their movement shall be appropriate to the application of that excise duty.

2. In the absence of a receipt report, or when the receipt report confirms the delivery of the parts of the excise goods moved to the receiving entity, the competent Chief of the Customs Office shall make the release of the security in the System. The exemption from the coverage of the flat-rate security products or the release of the exemption shall, within 3 days from the date of confirmation that the tax liability for the excise goods moved has expired or no longer exists arise.

§ 9. 1. The intermediary shall record on the balance sheet each time the amount of the general security created or which may arise from the tax liability, which shall be the amount of excise duty payable in the event of an infringement the conditions for the exemption of excise goods by virtue of their end-use, at the latest upon receipt of those products delivered from the tax warehouse on the territory of the country or the placing on the territory of such products imported by the intermediary body, a marketing authorisation within the meaning of the customs legislation.

2. The intermediary shall note on the salting card the release of the general security from the charge amount of the tax liability referred to in paragraph. 1 if the resulting tax liability has expired or may no longer arise. The release of the general security may take place at the earliest after the use of excise goods exempted from excise duty on account of their purpose by the intermediary, acting as a zied entity, for the purposes of entitlement to the exemption, or upon receipt by the intermediary of an acknowledgement of receipt of excise goods covered by the excise duty exemption on account of their use by the operator of the excise duty.

3. The intermediary should update the amount of the security-general at least once a month.

4. In order to correctly update the amount of the security lodged, the intermediary shall establish on an ongoing basis the state of its use, calculated each time the amount of the free security, no later than the day before the receipt of the products. excise duty exempted from excise duty on the grounds of their end-use delivered from the tax warehouse within the territory of the country or the placing of such products for a marketing authorisation within the meaning of the customs legislation.

5. Where it is established that the amount of the free security referred to in the paragraph is not applicable 4, there is insufficient to cover excise duty from successive excise goods exempted from excise duty on account of their purpose, the intermediary shall increase the amount of the security lodged at the latest by the day before, as appropriate, the receipt of such products or their placing under the marketing authorisation procedure within the meaning of the customs legislation.

6. The intermediary shall submit a card for the salting to the competent officer of the customs office, and at the request of that primer, also the documents on the basis of which the security of the general security was made or which may have been incurred the tax liability incurred, or the exemption from that burden, at least once a month within a period of up to 15. the day of each calendar month.

§ 10. 1. Excise securities lodged in the manner specified in § 4 point 1 lit. c and points 3 and 4 may be returned to the person entitled to receive them after the receipt of the original receipt.

2. When the excise duty suspension procedure is applied, the excise duty is refundable upon completion and settlement of the excise duty.

3. Excise security lodged in the manner referred to in § 4:

1. point 1 (a) a and b-reimburse the nominal amount of the customs chamber on which the bank account was paid or transferred the amount of the excise security, by transfer to the account of the entity obliged to deposit the excise duty at the national bank, branch office a credit institution or a cooperative credit institution, upon receipt by that Chamber from the bank holding its bank statement, confirming that the amount of the security has been credited;

2. point 1 (a) c-may be returned in nominal amount at each customs office;

3. points 2 and 4, shall be returned to the customs office in which it is lodged;

4. point 3:

(a) shall be returned to the customs office of the customs office in which it is lodged, in the customs chamber of the competent authority,

(b) in the case of execution by the customs chamber of the cheque referred to in Article 67 par. 1 point 3 of the Act-returns in the nominal amount in the customs chamber on which the bank account has been paid the amount derived from the execution of the check, upon receipt by that Chamber of a bank statement confirming the crediting of that account with that amount.

4. In the event of loss of the original receipt of the receipt, the excise security may be returned to the person entitled to his receipt upon submission of the written declaration of the original receipt of the receipt. The excise security referred to in paragraph 4 (1) (c) may be returned to the person entitled to receive the excise duty at the customs office where it was lodged after the office has confirmed that the amount of the security has not been repaid in the the other customs office, but not later than two months after the date on which the declaration of loss of the original of the receipt was lodged at that office.

§ 11. Prints of the receipt of excise duty, drawn up in accordance with the model set out in Annex no. 2 to the Regulation of the Minister of Finance of 3 July 2009. on excise security (Dz. U. Nr 108, pos. 902), may be used for the confirmation of the lodging of excise duty in the manner referred to in § 4 point 1 lit. c and points 3 and 4, until the exhaustion of the effort, but not more than 31 December 2010.

§ 12. The Regulation shall enter into force on 1 September 2010, with the exception of § 5 (1). 11 and Article 8, which shall enter into force on 1 January 2011. 4)

Minister of Finance: w z. Wushka I.

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Finance (Dz. U. No 216, item. 1592).

2) The amendments to the said Act were announced in Dz. U. 2009 r. Nr 98, pos. 819, Nr 168, pos. 1323 i Nr 215, poz. 1667 and 2010 No 21, pos. 104 and No 151, pos. 1013.

3) Amendments to the text of the single law have been announced in the Dz. U. of 2002. Nr 126, pos. 1070, No. 141, pos. 1178, Nr 144, poz. 1208, No. 153, pos. 1271, Nr 169, poz. 1385 and 1387 and No 241, pos. 2074, 2003 Nr 50, poz. 424, Nr 60, poz. 535, Nr. 65, pos. 594, Nr 228, poz. 2260 and No. 229, pos. 2276, 2004 No. 64, pos. 594, Nr 68, poz. 623, Nr 91, poz. 870, Nr 96, poz. 959, Nr 121, poz. 1264, Nr 146, poz. 1546 and No. 173, pos. 1808, 2005 Nr 83, pos. 719, Nr 85, poz. 727, No 167, pos. 1398 and No 183, pos. 1538, 2006 Nr 104, pos. 708, No. 157, pos. 1119, No. 190, pos. 1401 and No 245, pos. 1775, 2007 Nr 42, pos. 272 and No 112, pos. 769, of 2008 No. 171, item. 1056, Nr 192, pos. 1179, Nr 209, poz. 1315 and No. 231, pos. 1546, 2009 Nr 18, pos. 97, Nr 42, poz. 341, No. 65, pos. 545, No. 71, pos. 609, Nr 127, pos. 1045, Nr 131, poz. 1075, Nr 144, poz. 1176, Nr. 165, pos. 1316, Nr 166, pos. 1317, Nr 168, pos. 1323 i Nr 201, poz. 1540 and 2010 Nr 40, pos. 226, Nr. 81, pos. 530 and No. 126, pos. 853.

4) This Regulation was preceded by the Ordinance of the Minister of Finance of 3 July 2009. on excise security (Dz. U. Nr 108, pos. 902), which is losing power as of the date of entry into force of the Act of 22 July 2010. amending the Act on Excise Tax and certain other laws (Dz. U. Nr 151, pos. 1013).

Annex 1. [ Application for consent to lodge a lump sum/renewal of the lump sum security]

Annexes to the Regulation of the Minister of Finance
of 30 August 2010 (pos. 1076)

Annex No 1

Conclusion
to consent to the provision of a flat-rate security/renewal of the lump sum security *

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Annex 2. [ Confirmation of Excise Duty]

Annex No 2

Confirmation of the lodge of excise duty

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Annex 3. [ Confirmation of Excise Duty]

Annex No 3

Confirmation of the lodge of excise duty

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Annex 4. [ Card for the salting of the general security]

Annex No 4

General Security Salting Card

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Annex 5. [ E-card]

Annex No 5

E Tab

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