Regulation Of The Minister Of Finance Of 7 January 2013 On The Determination Of Excise Duty Marks

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 7 stycznia 2013 r. w sprawie oznaczania wyrobów akcyzowych znakami akcyzy

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On the basis of article. paragraph 122. 1, art. paragraph 123. 4, art. 125 paragraph. 6, art. paragraph 126. 6, art. 129. paragraph 131. 10, art. paragraph 132. 5, art. 137. paragraph 138. 5 of the Act of 6 December 2008 on excise duties (OJ of 2011 # 108, item 626, as amended. 2)) are managed as follows: § 1. The regulation defines: 1) characters stamps placed on small packs of imported, purchased accomplished within the EU and produced in the territory of the country of tobacco, spirits and wine and dried tobacco, their designs and elements of stamps;

2) quality criteria stamps;

3) specific ways of printing stamps on the typical of tobacco, spirits and wine unit packages;

4) request for an indication of how the application of stamps of the unusual small packs of the goods;

5) detailed cases in which tax stamps can be removed from the packaging unit excise or excise, conditions and removing stamps, model application for photo stamps;

6) model of the initial demand for tax stamps;

7) amounts representing value tax stamps, the amounts paid to cover the costs of tax stamps, the amount of sales due legalization stamps and the amount of production costs validation stamps;

8) application for tax stamps or sell legalization stamps and to issue authorization to receive stamps, as well as a model of authorization;

9) detailed list and how the documents attached by the applicant for the request for tax stamps or sell legalization stamps and to issue authorization to receive stamps;

10) keep records of stamps and her pattern, how to transport and store the stamps and how to draw up a protocol to the effect the loss, destruction, damage, or return stamps, the destruction of damaged or destroyed stamps and pattern of this Protocol;

11) the detailed scope and time of making settlements stamps;

12) return stamps;

13) standards of acceptable losses stamps created in the process of the determination in relation to the total number of characters used in a calendar month to mark excise;

14) team of steps that comprise the process of determination of excise goods excise marks.

§ 2. 1. to mark of the goods subject to the determination of: 1) tax tax stamps in the form of tax bands;

2) verification tax stamps in the form of bands validation.

2. Whenever in further legislation is talking about the band without further determine, understood the bands and verification.

§ 3. 1. the bands include, in particular, the series designation, registration number, the type and quantity of product in the package and the year of their creation.

2. Patterns of tax bands are defined in annex 1 to the regulation.

3. Patterns of bands validation defined in annex 2 to the regulation.

4. [1] quality criteria, which should correspond to the bands, specify attachments 3 and 3a to regulation.

§ 4. 1. the bands are applied on prepackages of the goods, in the manner specified in annex 4 to the regulation, except that the bands verification can also be applied to the packaging unit in the State in which packages exist outside a procedure the duty suspension arrangement.

2. the request for an indication of how the application of bands on the unusual small packs of the goods set out in the annex 5 to regulation.

§ 5. 1. the bands affixed to the wrapping of the goods or products subject to excise duty may be with them removed after obtaining the consent of the competent Director of the Customs Office, where: 1) excise goods to be returned to a foreign entity, from which they have been received in connection with physical impairments or 2) excise goods intended for export or for the intra-Community supply.

2. a design application for photo bands defined in annex 6 to the regulation.

3. Photos bands shall be made after written notification of the competent Director of the Customs Office of the intention to their photos. Written notification must be made at least 3 days before the scheduled date of release of the goods to return them to a foreign entity or export or intra-Community supply.

4. the written notification referred to in paragraph 1. 3, contains information about the type and amount of excise to be removed the bands, and the period photos bands and release of the goods.

5. Photo of the bands takes place in the presence of an authorised on the basis of separate provisions of employee tax authority, subject to the provisions of paragraph 2. 6.6. In the case of photos of bands with individual packages of wine products, the competent head of the Customs Office may withdraw from the present at these activities authorized on the basis of separate provisions of the employee's tax authority.

7. Photo bands confirmed the Protocol signed by the two persons representing the applicant or by a single person, if a double representation is not possible, and by the present at these activities authorized on the basis of separate provisions of employee tax authority, subject to the case referred to in paragraph 1. 6.8. Protocol confirming photo bands should specify place and date of the steps, the type and number of bands and the series designation and registration number of the bands to identify them, the reason for the photos, as well as the bands page actions and the names of the people participating in it, and their signatures.

9. a copy of the protocol confirming photo bands is passed to the manufacturer of the bands, where the bands removed from unit packages of excise or excise shall be returned to the manufacturer, and in the event of damage to the stripped off bands that copy is passed along with a copy of Protocol of destruction to the competent Customs office head bands.

§ 6. The entity obliged to mark excise excise marks consists of the Office that supports the proper Minister of public financies initial demand for the bands according to the formula specified in annex 7 to the regulation.

§ 7. 1. The amounts of tax bands value paid to receive them are defined in annex 8 to regulation.

2. The amounts paid to cover the costs of tax bands are defined in annex 9 to regulation.

3. the amount of the cost of manufacture of bands validation set out in the annex No 10 to regulation.

4. the amount of sales due bands verification set out in annex 11 to regulation.

5. in the case when the amount representing the value of the tax bands is equal to the amount of excise duty or exceeds the height of excise duty product which is subject to the determination of this band, the amount representing the value of the tax bands is 80% of the amount of excise duty on this product.

§ 8. 1. the applicant shall submit an application for the issue of tax bands or bands sales verification and to issue authorization to pick up bands to the competent Customs Office of the Director in matters of tax stamps, shall be accompanied by: 1) the certificate of the tax authority with no arrear or finding on income taxes, goods and services tax and excise duties;

2 a copy of the register of entrepreneurs of) a copy in the national court register or a copy of the certificate of registration in the register of economic activities;

3) a copy of the confirmation of acceptance of the Declaration of taxpayer's registration of excise duty;

4) a copy of the entry in 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 (Journal of laws of 2010, # 220, 1447, as amended. 3)), or a copy of the marketing authorisation for products covered by the obligation to obtain such authorization;

5) a copy of the notification of the planned acquisition of intra-Community trade, as referred to in article. 78 para. 1 paragraph 1 of the law of 6 December 2008 on excise duties, hereinafter referred to as "the Act";

6) a copy of the acknowledgement to the lodging of a security tax required on the basis of separate regulations;

7) a copy of the residence permit: a) a tax warehouse, b) acquisition of the goods as a registered customer, c) one-time acquisition of excise goods as a registered customer, d) activities in the nature of a tax representative, e) output of the goods from someone else's tax warehouse outside the procedure for suspension of excise duty, as referred to in article. 54 paragraph 1. 1 of the Act;

8) a copy of the inventory of the products referred to in article 2. 116 paragraph 1. 5 of the Act, confirmed by the competent head of the Customs Office.


2. The originals of the documents referred to in paragraph 1. 1 point 2-8, are presented to the competent Customs Office of naczelnikowi in matters of stamps before issuing the decision referred to in article 1. paragraph 126. 1 of the Act. The documents referred to in paragraph 1. 1, should contain data up to date on the application.

3. Where an applicant submits another request, not later than 3 months from the submission of the previous application, shall not apply the provisions of paragraph 1. 1 and 2, provided that the applicant submits a statement that the information resulting from the previously complex or documents and facts or law, these documents concern, have not changed. This does not apply to information and facts or legal documents, which expired in accordance with the law governing their issue, and the document referred to in paragraph 1. 1 point 1.

4. a model for the application for the issue of tax bands or bands sales verification and to issue authorization to receive the bands defined in annex # 12 to regulation.

5. the model authorization to receive the bands defined in annex 13 to regulation.

§ 9. 1. the entities 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 of the Act, the bands for the purpose of putting them on prepackages excise or excise goods that are owned, keep records of issued, used for adhesive, damaged, destroyed, lost, and returned to the bands, hereinafter referred to as "records".

2. before you start filling out the records in paper format, each page is numbered and initialled by the entity obliged to keep records and is stamped with the seal of the competent Director of the Customs Office.

3. The records in electronic form shall be conducted in accordance with the written instructions of a computer program is used to keep the records and in such a way as to: 1) allow an insight into the content of the stored data and the protection of entries made before the distortion or loss;

2) allow making the correction data bearing the endorsement of the person making this adjustment and the date of its making;

3) allow print entries in chronological order;

4) prevented deleting entries.

4. The operator of records in electronic form shall keep a copy of the records saved on data carriers, in a way that ensures the protection of stored data before the distortion or loss or in printed form.

5. Records of bands is carried out separately for each series of bands.

6. Entries in the register shall be made on a regular basis. By the current making of entries meant making entries on events supporting their making or, at the latest, on the day of the disclosure of these events.

7. Entries in the register shall be made on a lasting basis and clear. Changes and fixes in the records shall be made in such a way that the strikethrough text original remained legible. In the case of records maintained in paper form any change or amendment to confirm the signature of the person making the change or amendment of the date of its introduction, (a) in the case of records maintained electronically annotate the person making changes or corrections from the date of its introduction.

8. operators obliged to keep records of the last day of each month make a summary issued, used for adhesive, damaged, destroyed, lost, and returned to the bands, on the face of the growing. At the end of the calendar year moves to the records for the following calendar year as the initial state.

9. As part of the records also receive, on the basis of the mandates of the relevant Chief Customs offices in matters of tax stamps, new bands in Exchange for the bands lost, damaged or destroyed in the process of determination of excise under limit losses bands in relation to the total number of bands used in a calendar month for the determination of excise.

10. a model for the records maintained by the entities obliged to mark excise excise marks set out in the annex to Regulation No 14.

11. the records maintained by the operators of the tax warehouse on the territory of the country, where the owner of the goods referred to in article 1. 13 paragraph 1. 3 of the Act, the bands for the purpose of putting them on prepackages excise or excise goods that are owned, are defined in annex # 15 to the regulation.

§ 10. 1. storage and transport of bands requires providing adequate means of transport, premises, storage devices, in particular, vaults or safes, and protection in a manner accepted by the storage and transport of monetary values.

2. access to the premises and equipment used for the storage of bands can have only a person authorized to do so by name.

3. Means of transport, and facilities and equipment used to store bands are sealed by authorized persons, regardless of the applicable security against theft, damage, destruction and loss of the bands.

4. Photo seals is always in the presence of at least two people. In the case of violation or damage the State seal shall be drawn up and list of bands by nature.

§ 11. 1. Loss of, destruction of, or damage to, and destruction of damaged or destroyed bands is confirmed by the Protocol signed by the two persons representing the entity obliged to mark excise excise marks or by one person if ensuring a double representation is not possible, and by the present at these events, authorized on the basis of separate provisions of employee tax authority, subject to the provisions of paragraph 2. 2.2. In the event of loss, destruction, or damage to, and destruction of damaged or destroyed bands on small packs of wine products, the competent head of the Customs Office may withdraw from the present at these activities authorized on the basis of separate provisions of the employee's tax authority.

3. In the case referred to in paragraph 1. 2, the entity obliged to mark excise excise marks shall immediately forward to the competent naczelnikowi of the Customs office copy of the Protocol referred to in paragraph 1. 1.4. Pattern specifies the Protocol Annex 16 to the regulation.

§ 12. 1. The Importer, the entity making intra-Community acquisition and the tax representative is obtained from a foreign entity billing document from the bands delegated to him, taking into account the type, series, year of manufacture, the registration number and the number of bands provided for applying wrapping Excise, used for adhesive, damaged, destroyed, lost or unused, immediately after receipt of the products, but not later than within three months from the date of adoption of the foreign entity bands established outside the territory of the country.

2. the owner of the excise goods referred to in article 2. 13 paragraph 1. 3 of the Act, is obtained from the tax warehouse operator or from an entity established in the territory of a third country billing document from the bands delegated to him, taking into account the type, series, year of manufacture, the registration number and the number of bands provided for applying wrapping Excise, used for adhesive, damaged, destroyed, lost or unused: 1) within 7 days from the date of the affixing of the bands-when referring to excise in a tax warehouse on the territory of the country;

2) immediately after the removal of the goods from a tax warehouse, but not later than within three months from the date of adoption of the bands to the operator a tax warehouse, in the case of the determination of excise in the tax warehouse on the territory of a Member State;

3) immediately after receipt of the products, but not later than within three months from the date of adoption of the bands the company established in the territory of a third country.

3. Billing Document referred to in paragraph 1. 1 and 2, is the basis of the relevant entries in the register.

§ 13. 1. With each release or return of the bands between: 1) manufacturer bands and the competent head of the Customs Office in matters relating to stamps, 2) producer of bands and obowiązanym to mark excise excise marks, 3) the competent head of the Customs Office in matters relating to stamps and obowiązanym to mark excise excise marks, 4) the owner of the excise goods referred to in article 2. 13 paragraph 1. 3 of the Act, and the tax warehouse operator on the territory of the country – the hand-over/receipt Protocol shall be drawn up.

2. the model of the Protocol referred to in paragraph 1. 1, set out in the annex to Regulation No 17.

3. the Protocol referred to in paragraph 1. 1, shall be signed by two people representing each of the parties engaged in activities covered by the Protocol, and if a double representation by the parties is not possible – by one person on each side.


4. a copy of the Protocol, in the case referred to in paragraph 1. 1 point 2, is made by the entity obliged to the determination of the competent Customs Office of the Director of excise in matters of tax stamps.

5. the provisions of paragraphs 1 and 2. 1-3 shall apply mutatis mutandis to the issue and return of bands used in the process for the determination of excise goods within the territory of the country in a subject who makes the determination of excise.

6. the physical Edition or your bands immediately after the signing of the Protocol referred to in paragraph 1. 1. § 14. 1. permissible monthly losses of excise marking process resulting from the bands on the territory of the country in relation to the total number of bands used in the calendar month may be higher than for individual product types: 1) 0.5% for unit packaging of spirits;

2) 0.5% for unit packets of tobacco products;

3) 0.5% for individual packages of wine products;

4) 0.5% for individual packages of dried tobacco.

2. determination of the excise marks of excise duty is applied, using a suitable adhesive, valid and intact band for wrapping the product excise duty subject to the determination of the band, regardless of the place and the method of determination. When referring to excise the marker on the automated line leading to the process of labeling the actions inserted bands to your banderolującego and the following together, directly after the determination, automated actions displacement product packaging excise duty until the end of the line, photos of the unit box product excise duty from this line while putting it to the packaging.

§ 15. While investment prints forms, however, no later than 31 December 2013, the patterns can be used to receive mandates bands referred to in annex 13 to the regulation, referred to in § 16, as in force before the date of entry into force of this regulation.

§ 16. Repealed the Ordinance of the Minister of Finance of August 20, 2010 on the determination of excise goods excise marks (Journal of laws No. 160, item 1074 and # 221, poz. 1450 and 2012.1066).

§ 17. The regulation shall enter into force on the day following the day of delivery.



 

1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2011 No. 120, item. 690, no. 171, item. 1016, # 205, item. 1208, no. 232, poz. 1378 and # 291. 1707 and from 2012. 1342 and 1456.

3) Changes the consolidated text of the said Act were announced in the journal of laws of 2010 # 239, item. 1593, 2011 # 85, poz. 459, no. 106, item. 622, # 112, item. 654, no. 120, item. 690, no. 131, poz. 764, no. 132, item. 766, No 153, item. 902, no. 163, item. 981, # 171, poz. 1016, # 199, item. 1175, no. 204, item. 1195 and # 232, poz. 1378 and from 2012. 855, 1166, 1407, 1445 and 1529.

Annex 1. [PATTERNS OF TAX BANDS ON SMALL PACKS OF IMPORTED, PURCHASED ACCOMPLISHED WITHIN THE EU AND PRODUCED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE AND DRIED TOBACCO]

The annexes to regulation of the Minister of Finance of 7 January 2013 (POS. 56) Annex # 1 PATTERNS of TAX BANDS on SMALL PACKS of IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY of TOBACCO PRODUCTS (CIGARETTES, tobacco), SPIRITS, WINE and DRIED TOBACCO and tax band formula wrapping imported, purchased accomplished within the EU of tobacco (cigarettes) Figure.

II. tax bands Designs wrapping imported, purchased accomplished within the EU tobacco (tobacco) and dried tobacco 1. The content of the product in the package to 200 g including Figure. 1 2. The content of the product in the package above 200 g Fig. 2 III. Designs of tax bands on small packs of imported, purchased accomplished within the EU spirits 1. Packaging up to 0.2 l including Figure. 1 2. Packaging with a capacity above 0.2 l Fig. 2 IV. Designs of tax bands on small packs of imported, purchased accomplished within the EU wine products 1. Packaging up to 0.5 l including Figure. 1 2. Packaging of a capacity exceeding 0.5 l Fig. 2. a model for the band tax on small packs produced on the territory of the country of tobacco (cigarettes) Figure.

VI. Patterns of tax bands on small packs produced on the territory of the country of tobacco (tobacco) and dried tobacco 1. The content of the product in the package to 200 g including Figure. 1 2. The content of the product in the package above 200 g Fig. 2. Designs of tax bands on small packs produced on the territory of the country of the spirits 1. Packaging up to 0.2 l including Figure. 1 2. Packaging with a capacity above 0.2 l Fig. 2 VIII. Designs of tax bands on small packs produced on the territory of the country of wine products 1. Packaging up to 0.5 l including Figure. 1 2. Packaging of a capacity exceeding 0.5 l Fig. 2 IX. The pattern of band adhesive tax on small packs (cans) imported, purchased accomplished within the EU spirits Figure.

X. tax band Pattern adhesive wrapping (can) imported, purchased accomplished within the EU wine products Fig.

XI. a model for the band adhesive tax wrapping (cans) produced on the territory of the country of the spirits Figure.

XII. a model for the band adhesive tax wrapping (cans) produced on the territory of the country of wine products Fig.

Explanation: 1. tax Bands according to the models referred to in item. I – XII shall apply the appropriate tax warehouses operators, importers, representatives, processors intra-Community acquisition of the goods subject to the determination, the processors production of the goods referred to in article 1. 47 paragraph 1. 1, points 1, 2, 4 and 5 of the Act, and the owners of the goods referred to in article 1. 13 paragraph 1. 3 of the Act.

2. tax Bands according to the models referred to in item. I-VIII is also used to denote other prepackages excise than those listed in annex 4 to the regulation.

3. tax Bands according to the models referred to in item. III, IV, VII and VIII can be applied to the determination of spirits and wine in small packs (cans), imported, acquired accomplished within the EU and produced in the territory of the country instead of bands, which have been set out, respectively, in the item. IX-XII.

DESCRIPTION of the PATTERNS of TAX BANDS on SMALL PACKS of IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY of TOBACCO PRODUCTS (CIGARETTES, tobacco), SPIRITS, WINE and DRIED Tobacco), 3) Position the drawing features of graphic dimensions in mm length width 1 2 3 4 5 and Fig.

Banderola4) print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-IMP." and in the two parallel lines running along the left margin of the band: "cigarettes IMP. -2011 (the "2011" is an example of specifying the year of manufacture of the band), in the lower part of the band, under the escutcheon, series designation and number ewidencyjnego2), a rosette color purple, repeated micro-negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "MF" surrounding the upper part of the rosettes, in the lower-left corner of the band made paint termochromową-under the influence of temperature becomes visible light element in the form of "drops" , protective fibres visible in the color of deep red, dark blue and green 45 22 II Fig. 1 and 2 


The band is printed unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-IMP." and in the two parallel lines running along the left margin of the band: "TOBACCO IMP. -2011 (the "2011" is an example of specifying the year of manufacture of the band), in the lower part of the band, under the escutcheon, series designation and number ewidencyjnego2), a rosette color purple, repeated micro-negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "MF" surrounding the upper part of the rosettes, in the lower-left corner of the band made paint termochromową-under the influence of temperature becomes visible light element in the form of "drops" , protective fibres visible in the color of deep red, dark blue and green 45 22 III. 1. 1 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-IMP" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series and the escutcheon-number ewidencyjnego2). The band has also performed a technique wklęsłodrukową rosette Color Purple: in the shape of an eagle and kłosa with visible latent in the form of the letter "S", the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-negatywowo-positive "MF", perpendicular to the long side of the band with the left margin of the band, as well as micro-positive "MF" around two sides of a rectangular Sockets, protective fibres visible in color wine red , a dark blue and green 50 12 III. 2 Fig. 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-IMP" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series, and in the central part of the band-number ewidencyjnego2). The band has also made the technique of wklęsłodrukową two rosettes Purple: one in the shape of an eagle with two kłosami located on the right side of the band and the other rectangular with two kłosami, with visible latent in the form of the letter "S", located on the left side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" on leaves ears and micro-negatywowo-positive "MF" perpendicular to the long side of the band with the right margin of the band, as well as micro-positive "MF" around the rectangular Sockets, protective fibres visible in the color of deep red, dark blue and green 90 16 IV. 1. 1 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-IMP" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series, and on the left side of the band-number ewidencyjnego2). The band also has two rosettes Purple: one in the shape of an eagle with the leaves and the branches of the vine in the central part of the band, and the other, on the right side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle, protective fibres visible in the color of deep red, dark blue and green 110 14 IV. 2 Fig. 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-IMP" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition to the right of the band series, and on the left side of the band-number ewidencyjnego2). The band also has three rosettes Purple: one in the shape of an eagle with the leaves and the branches of the vine in the central part of the band, the other on the right side of the band and the third on the left side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-negatywowo-positive "MF" on the season with the left margin marker, protective fibres visible in color wine red , a dark blue and green 160 16 V Figure.

Banderola4) print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-the country." and in the two parallel lines running along the left margin of the band: "cigarettes. -2011 (the "2011" is an example of specifying the year of manufacture of the band), in the lower part of the band, under the escutcheon, series designation and number ewidencyjnego2), a rosette color purple, repeated micro-negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "MF" surrounding the upper part of the rosettes, in the lower-left corner of the band made paint termochromową-under the influence of temperature becomes visible light element in the form of "drops" , protective fibres visible in the color of deep red, dark blue and green 45 22 VI Figure. 1 and 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-the country." and in the two parallel lines running along the left margin of the band: "TOBACCO COUNTRY. -2011 (the "2011" is an example of specifying the year of manufacture of the band), in the lower part of the band, under the escutcheon, series designation and number ewidencyjnego2), a rosette color purple, repeated micro-negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "MF" surrounding the upper part of the rosettes, in the lower-left corner of the band made paint termochromową-under the influence of temperature becomes visible light element in the form of "drops" , protective fibres visible in the color of deep red, dark blue and green 45 22 VII. 1. 1 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-the country." and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series and the escutcheon-number ewidencyjnego2). The band has also performed a technique wklęsłodrukową rosette Color Purple: in the shape of an eagle and kłosa with visible latent in the form of the letter "S", the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-negatywowo-positive "MF" perpendicular to the long side of the band with the left margin of the band, as well as micro-positive "MF" around two sides of a rectangular Sockets, protective fibres visible in color wine red , a dark blue and green 50 12 VII. 2 Fig. 2 


The band is printed unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-the country." and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band, in addition, parallel to the right margin of the band series and in the central part of the band-number ewidencyjnego2). The band has also made the technique of wklęsłodrukową two rosettes Purple: one in the shape of an eagle with two kłosami located on the right side of the band and the other rectangular with two kłosami, with visible latent in the form of the letter "S", located on the left side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" on leaves ears and micro-negatywowo-positive "MF" perpendicular to the long side of the band with the right margin of the band, as well as micro-positive "MF" around the rectangular Sockets, protective fibres visible in the color of deep red, dark blue and green 90 16 VIII. 1. 1 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-the country." and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series, and on the left side of the band-number ewidencyjnego2). The band also has two rosettes Purple: one in the shape of an eagle with the leaves and the branches of the vine in the central part of the band, and the other on the right side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle, protective fibres visible in the color of deep red, dark blue and green 110 14 VIII. 2 Fig. 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and beige (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-the country." and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition to the right of the band series, and on the left side of the band-number ewidencyjnego2). The band also has three rosettes Purple: one in the shape of an eagle with the leaves and the branches of the vine in the central part of the band, the other on the right side of the band and the third on the left side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-negatywowo-positive "MF" on the season with the left margin marker, protective fibres visible in color wine red , a dark blue and green 160 16 IX Figure.

The band is printed unilaterally and has made the technique of offset beige one-color background, black placed in five parallel rows along the right margin of the band: "the MINISTRY of FINANCE of POLAND to 0.5 l. 2014 CHARACTER EXCISE TAX.-IMP. " ("2014" is an example of specifying the year of manufacture of the band), on the right side of the bands over subtitles stylized letters "RP", on the left side of the marker graphic kłosa-shaped colour changing depending on the angle of incidence of the light, and next to it the designation series "IS/BP/P", in the lower part of the band in the middle of the number designation ewidencyjnego2), in the middle of the band the 2D code on the white box white box around the repeated microtext "MINISTRY of FINANCE Republic of Poland" , protective fibres visible in the color of deep red, dark blue and green 45 21 X Fig.

The band is printed unilaterally and has made the technique of offset beige one-color background, black placed in five parallel rows along the right margin of the band: "the MINISTRY of FINANCE of POLAND to 0.5 l. THE SIGN OF THE EXCISE TAX.-IMP. " ("2014" is an example of specifying the year of manufacture of the band), on the right side of the bands over subtitles stylized letters "RP", on the left side of the marker graphic in the shape of a group of wine-color-changing depending on the angle of incidence of the light, and next to it the designation series "and/BP/P", in the lower part of the band in the middle of the number designation ewidencyjnego2), in the middle of the band the 2D code on the white box white box around the repeated microtext "MINISTRY of FINANCE Republic of Poland" , protective fibres visible in the color of deep red, dark blue and green 45 21 XI Fig.

The band is printed unilaterally and has made the technique of offset beige one-color background, black placed in five parallel rows along the right margin of the band: "the MINISTRY of FINANCE of POLAND to 0.5 l. 2014 CHARACTER EXCISE TAX.-COUNTRY "(" 2014 "is an example of specifying the year of manufacture of the band), on the right side of the bands over subtitles stylized letters" RP ", on the left side of the marker graphic kłosa-shaped colour changing depending on the angle of incidence of the light, and next to it the designation series" KS/BP/P ", in the lower part of the band in the middle of the number designation ewidencyjnego2), in the middle of the band the 2D code on the white box white box around the repeated microtext" MINISTRY of FINANCE Republic of Poland " , protective fibres visible in the color of deep red, dark blue and green 45 21 XII Figure.

The band is printed unilaterally and has made the technique of offset beige one-color background, black placed in five parallel rows along the right margin of the band: "the MINISTRY of FINANCE of POLAND to 0.5 l. The SIGN of the EXCISE TAX.-COUNTRY "(" 2014 "is an example of specifying the year of manufacture of the band), on the right side of the bands over subtitles stylized letters" RP ", on the left side of the marker graphic in the shape of a group of wine-color-changing depending on the angle of incidence of the light, and next to it the designation series" KW/BP/P ", in the lower part of the band in the middle of the number designation ewidencyjnego2), in the middle of the band the 2D code on the white box white box around the repeated microtext" MINISTRY of FINANCE Republic of Poland " , protective fibres visible in the color of deep red, dark blue and green 45 21 Explanations: 1) designs are presented on a scale of 1:1 and contain the sample year of manufacture of the band.

2) Band of each individual is within the calendar year running registration number presented for example in the form of zero. Registration number for all bands have the amount of 1.9 mm.

3) changing other properties of the paper bands designs than the properties referred to in that annex and changes the year and registration numbers of bands do not constitute a change in patterns of bands.

4) perforation may be in the process of determining the bands placed on hard small packs of tobacco (cigarettes) in such a way as to cut the surface of the band ran along the line of the lid.

Annex 2. [PATTERNS OF BANDS VALIDATION FOR SMALL PACKS OF IMPORTED, PURCHASED ACCOMPLISHED WITHIN THE EU AND PRODUCED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE AND DRIED TOBACCO]

Annex No 2 BANDS WRAPPING VALIDATION PATTERNS IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY of TOBACCO PRODUCTS (CIGARETTES, tobacco), SPIRITS, WINE and DRIED TOBACCO and formula band interval wrapping tobacco products (cigarettes) Figure.

II. the patterns of bands validation on packs of tobacco (tobacco) and dried tobacco 1. The content of the product in the package to 200 g including Figure. 1 2. The content of the product in the package above 200 g Fig. 2 III. Patterns of bands validation wrapping spirits 1. Packaging up to 0.2 l including Figure. 1 2. Packaging with a capacity above 0.2 l Fig. 2 IV. Patterns of bands validation for small packs of wine products 1. Packaging up to 0.5 l including Figure. 1 2. Packaging of a capacity exceeding 0.5 l Fig. 2. a model for the band size adhesive wrapping (can) spirits Figure.

VI. a model for the band size adhesive wrapping (can) wine products Fig.

Callouts:


1. the bands verification according to the models referred to in item. I – VI apply operators with products not marked, tagged incorrectly or inappropriate excise marks, in particular, the trademarks of damaged, which makes occur outside a procedure the duty suspension arrangement.

2. the bands verification according to the models referred to in item. III and IV shall apply the clear spirits or wine, from which the excise tax has been paid, with individual packages marked with a marker in a different unit packages.

3. the bands verification according to the models referred to in item. I – IV is also used to denote other prepackages excise than those listed in annex 4 to the regulation.

4. the bands verification according to the models referred to in item. III and IV can be applied to the determination of spirits and wine in small packs (cans), imported, acquired accomplished within the EU and produced in the territory of the country instead of bands, which have been set out, respectively, in the item. V and VI.

DESCRIPTION of the PATTERNS of BANDS VALIDATION for SMALL PACKS of IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY of TOBACCO PRODUCTS (CIGARETTES, tobacco), SPIRITS, WINE and DRIED Tobacco), 3) Position the drawing features of graphic dimensions in mm length width 1 2 3 4 5 and Fig.

Banderola4) print unilaterally and has made two-color offset technology background: gray (in the margins) and green (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE LEGALIZATION" and in two parallel lines running along the left margin of the band: "cigarettes-2011 (the" 2011 "is an example of specifying the year of manufacture of the band), in the lower part of the band under the rose-series designation and number ewidencyjnego2), a rosette color purple, repeated micro-negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "MF" surrounding the upper part of the rosettes, in the lower-left corner of the band made paint termochromową-under the influence of temperature becomes visible light element in the form of "drops", protective fibres visible in the color of deep red, dark blue and green 45 22 II Fig. 1 and 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and green (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE LEGALIZATION" and in two parallel lines running along the left margin of the band: "TOBACCO-2011 (the" 2011 "is an example of specifying the year of manufacture of the band) at the bottom of the band, under the escutcheon series designation and number ewidencyjnego2), a rosette color purple, repeated micro-negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "MF" surrounding the upper part of the rosettes, in the lower-left corner of the band made paint termochromową-under the influence of temperature becomes visible light element in the form of "drops", protective fibres visible in the color of deep red, dark blue and green 45 22 III. 1. 1 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and green (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE LEGALIZATION" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series and the escutcheon-number ewidencyjnego2). The band has also performed a technique wklęsłodrukową rosette Color Purple: in the shape of an eagle and kłosa with visible latent in the form of the letter "S", the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-negatywowo-positive "MF", perpendicular to the long side of the band with the left margin of the band, as well as micro-positive "MF" around two sides of a rectangular Sockets, protective fibres visible in color wine red , a dark blue and green 50 12 III. 2 Fig. 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and green (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE LEGALIZATION" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series, and in the central part of the band-number ewidencyjnego2). The band has also made the technique of wklęsłodrukową two rosettes Purple: one in the shape of an eagle with two kłosami located on the right side of the band and the other rectangular with two kłosami, with visible latent in the form of the letter "S", located on the left side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" on leaves ears and micro-negatywowo-positive "MF" perpendicular to the long side of the band with the right margin of the band, as well as micro-positive "MF" around the rectangular Sockets, protective fibres visible in the color of deep red, dark blue and green 90 16 IV. 1. 1 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and green (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE LEGALIZATION" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition, parallel to the right margin of the band series, and on the left side of the band-number ewidencyjnego2). The band also has two rosettes Purple: one in the shape of an eagle with the leaves and the branches of the vine in the central part of the band, and the other on the right side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle, protective fibres visible in the color of deep red, dark blue and green 110 14 IV. 2 Fig. 2 the band print unilaterally and has made two-color offset technology background: gray (in the margins) and green (in the central part of the band, not including margins), black placed in four parallel rows along the right margin of the band: "the MINISTRY of FINANCE RP CHARACTER EXCISE LEGALIZATION" and subtitled in three parallel rows running along the left margin marker, determining the capacity of the unit box, a series of and the year of manufacture of the band In addition to the right of the band series, and on the left side of the band-number ewidencyjnego2). The band also has three rosettes Purple: one in the shape of an eagle with the leaves and the branches of the vine in the central part of the band, the other on the right side of the band and the third on the left side of the band, the repeated microtext negatywowo-positive "the REPUBLIC OF POLAND MINISTRY of FINANCE" around Eagle and micro-negatywowo-positive "MF" on the season with the left margin marker, protective fibres visible in color wine red , a dark blue and green 160 16 V Figure.

The band is printed unilaterally and has made the technique of offset green single color background, black placed in five parallel rows along the right margin of the band: "the MINISTRY of FINANCE of POLAND to 0.5 l. 2014 EXCISE MARK LEGALIZATION "(" 2014 "is an example of specifying the year of manufacture of the band), on the right side of the bands over subtitles stylized letters" RP ", on the left side of the marker graphic kłosa-shaped colour changing depending on the angle of incidence of the light, and next to it the designation series" S/BL/P ", in the lower part of the band in the middle of the number designation ewidencyjnego2), in the middle of the band the 2D code on the white box white box around the repeated microtext" MINISTRY of FINANCE Republic of Poland " , protective fibres visible in the color of deep red, dark blue and green 45 21 VI Figure.


The band is printed unilaterally and has made the technique of offset beige one-color background, black placed in five parallel rows along the right margin of the band: "the MINISTRY of FINANCE of POLAND to 0.5 l. The CHARACTER of EXCISE DUTY LEGALIZATION "(" 2014 "is an example of specifying the year of manufacture of the band), on the right side of the bands over subtitles stylized letters" RP ", on the left side of the marker graphic in the shape of a group of wine-color-changing depending on the angle of incidence of the light, and next to it the designation series" W/BL/P ", in the lower part of the band in the middle of the number designation ewidencyjnego2), in the middle of the band the 2D code on the white box white box around the repeated microtext" MINISTRY of FINANCE Republic of Poland " , protective fibres visible in the color of deep red, dark blue and green 45 21 Explanations: 1) designs are presented on a scale of 1:1 and contain the sample year of manufacture of the band.

2) Band of each individual is within the calendar year running registration number presented for example in the form of zero. Registration number for all bands have the amount of 1.9 mm.

3) changing other properties of the paper bands designs than the properties referred to in that annex and changes the year and registration numbers of bands do not constitute a change in patterns of bands.

4) perforation may be in the process of determining the bands placed on hard small packs of tobacco (cigarettes) in such a way as to cut the surface of the band ran along the line of the lid.

Annex 3. [QUALITY CRITERIA FOR VERIFICATION AND TAX BANDS ON SMALL PACKS OF IMPORTED, PURCHASED ACCOMPLISHED WITHIN THE EU AND PRODUCED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS AND WINE AND DRIED TOBACCO]

Annex # 3 QUALITY CRITERIA for VERIFICATION and tax BANDS on SMALL PACKS of IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY of TOBACCO PRODUCTS (CIGARETTES, tobacco), spirits and WINE and DRIED TOBACCO Bands wrapping imported, purchased accomplished within the EU and produced in the territory of the country of tobacco products (cigarettes, tobacco), spirits, wine, dried tobacco and the bands the trial should meet the following quality criteria, i.e.. should be: 1) sliced according to fixed dimensions with an accuracy of +/-0.2 mm, the permitted deviation from squareness, which must not be greater than 0.6 mm, 2) immutable in terms of color properties for at least 12 months from the date of manufacture bands at store 22 ° c and relative humidity of 60%, 3) printed with the permissible deviation of the elements offset, gravure printing inks or otherwise, of not more than 1.5 mm in relation to those elements of the band master provided niezachodzenia on those items, 4) with the numbering, which may not occur for other graphics than the background, with the exception of bands on small packs of wine products with a capacity of up to 0.5 l and bands on small packs of tobacco (cigarettes, tobacco) and dried tobacco, where the part can be placed on the passage of the rosettes.

Quality criteria sheets bands are as follows: 1) sheets bands wrapping tobacco products (cigarettes, tobacco) and dried tobacco: 510 mm x 700 mm (with a tolerance of +/-1.5 mm), 315 pieces bands on each sheet (15 rows of 21 pieces of bands in each row), 2) sheets wrapping bands spirits with a capacity of up to 0.2 l: 410 mm × 450 mm (with a tolerance of +/-2.0 mm) , 240 PCs bands on each sheet (8 rows of 30 pieces in each row), 3) sheets wrapping bands spirits with greater than 0.2 l: 510 mm x 680 mm (with a tolerance of +/-2.0 mm), 203 art bands on each sheet (7 rows 29 pieces in each row), 4) sheets wrapping bands of wine products with a capacity of up to 0.5 l : the format of the 480 mm × 700 mm (with a tolerance of +/-1.5 mm), 180 PCs bands on each sheet (6 rows of 30 pieces in each row), 5) sheets wrapping bands of wine products with greater than 0.5 l: 480 mm × 680 mm (with a tolerance of +/-1.5 mm), 100 PCs bands on each sheet (4 rows of 25 pieces in each row).

The parameters of the bands listed on the sheets are in accordance with the quality criteria set out in relation to the bands cut.

Are not allowed other derogations from established above.

Annex 3a. [QUALITY CRITERIA OF TAX BANDS AND VERIFICATION OF ADHESIVE ON THE SMALL PACKS (CANS) IMPORTED, PURCHASED ACCOMPLISHED WITHIN THE EU AND PRODUCED IN THE TERRITORY OF THE COUNTRY FOR SPIRITS AND WINE]

Annex No. 3a QUALITY CRITERIA of TAX BANDS and VERIFICATION of ADHESIVE on the SMALL PACKS (cans) IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY for spirits and WINE the bands self-adhesive packs (cans) imported, purchased accomplished within the EU and produced in the territory of the country for spirits and wine and the bands the trial should meet the following quality criteria: 1) format, 112 × 145 mm (with a tolerance of +/-0.5 mm) 10 pieces see-through sticky bands of 45 × 21 mm on each sector, 2) bands adhesive must be stored in containers protected from moisture, away from sources of heat and sunlight, in stacks of not more than 50 cm. Optimum storage conditions is 50-55% relative humidity and temperature 20-22 ° c, 3) should be printed with the permissible deviation of the elements offset, gravure printing inks or other , of not more than 1.5 mm in relation to those elements of the band master, provided niezachodzenia on those items, 4) have the numbering, which may not occur for other graphics than the background.

Are not allowed other derogations from established above.

Annex 4. [WAYS OF MARKING BANDS WRAPPING OF THE GOODS]

Annex No 4 ways of MARKING BANDS WRAPPING of the GOODS figure 1 shows how restraints appropriate adhesive band:-tax dimensions 45 x 22 mm directly on hard wrapping cigarettes (cellophane), at the top of the back and on the side of the package, in the shape of the letter "L" is set horizontally up to packaging-interval measuring 45 x 22 mm of hard wrapping cigarettes at the top on the back and on the side of the unit box cigarettes , in the shape of the letter "L" is set horizontally up to the packaging. The band interval applied is the existing State of the wrapping.

Fig. 1 figure 2 shows how restraints appropriate adhesive band:-tax dimensions 45 x 22 mm directly on soft wrapping cigarettes (cellophane, if present) from the top of the Pack, in the shape of an inverted "U"-interval measuring 45 x 22 mm for soft wrapping from the top of the Pack, in the shape of an inverted "U". The band interval applied is the existing State of the wrapping.

Fig. 2 Figure 3 shows how restraints appropriate adhesive band and interval, size 45 x 22 mm, directly on the wrapping. The band should be imposed in the shape of the letter "I", vertically on the box is closed, parallel to the shorter side packs his right or left side.

Fig. 3 Figure 4 shows how restraints appropriate adhesive band and interval, with dimensions of 50 x 12 mm, directly on the individual packaging (bottle) of the spirit with a capacity of (content) to 0.2 l including and the band and the size, with dimensions 90 x 16 mm, directly on the individual packaging (bottle) of the spirit with a capacity of (the contents of) above 0.2 l (from the top of the closure and neck package , in the shape of an inverted "L"), except that the words "MINISTRY of FINANCE RP CHARACTER EXCISE TAX.-COUNTRY." (according to the type of band) included in the margin of the band is on the box nut.

Fig. 4 figure 5 shows how restraints appropriate adhesive band and interval, with dimensions of 110 x 14 mm, directly on the individual packaging (bottle) of the product of the wine of capacity (content) for 0.5 litres inclusive and the band and the size, with dimensions of 160 x 16 mm, directly on the individual packaging (bottle) of the product of the wine of capacity (content) of more than 0.5 l (from the top of the closure and neck package , in the shape of an inverted "U").

Fig. 5

 

 


Figure 6 shows how to use the attachment adhesive band on the can. The band self adhesive tax and interval dimensions 45 x 21 mm is placed directly on the CAP in such a way that the shorter part is the key to opening the package, and the longer part crosses the perforation of the lid.

Fig. 6. Annex 5. [REQUEST FOR AN INDICATION OF HOW THE APPLICATION OF BANDS ON THE UNUSUAL SMALL PACKS OF THE GOODS]

Appendix 5 MODEL request for an INDICATION of HOW the APPLICATION of BANDS on the UNUSUAL SMALL PACKS of the GOODS annex 6. [APPLICATION FOR PHOTO BANDS OF PREPACKAGES EXCISE OR EXCISE]

Annex No. 6 MODEL application for PHOTO BANDS of PREPACKAGES EXCISE or EXCISE annex 7. [THE INITIAL DEMAND FOR THE BANDS AND VERIFICATION]

Annex No. 7 MODEL the INITIAL DEMAND for the BANDS and VERIFICATION Annex 8. [THE AMOUNTS REPRESENTING THE VALUE OF THE TAX BANDS]

Annex No. 8 AMOUNT VALUE of TAX BANDS table 1. Imported, acquired accomplished within the EU and produced in the territory of the country tobacco products (cigarettes, tobacco) and dried tobacco Lp.

Type of tobacco wrapping amount value of tax bands in the £ 1 imported Cigarettes, acquired accomplished within the EU and produced in the territory of the country tobacco and tobacco: 2 0.15 dried imported, purchased accomplished within the EU and produced in the territory of the country, to 200 g including 0.15 3 tobacco and dried tobacco imported, purchased accomplished within the EU and produced in the territory of the country, above 200 g 0.23 table 2. Imported, acquired accomplished within the EU and produced in the territory of the country spirits Lp.

Capacity in litres/type of prepackage amount value of tax bands in the $1 to 0.2 inclusive 0.5 2 above 0.2 0.85 3 can 0.5 table 3. Imported, acquired accomplished within the EU and produced in the territory of the country wine products Lp.

Capacity in litres/type of prepackage amount value of tax bands in the $1 to and including 0.5 0.02 2 above 0.5 0.08 3 can 0.02 Annex 9. [THE AMOUNTS PAID TO COVER THE COSTS OF TAX BANDS]

Annex # 9 the AMOUNTS PAID to COVER the COSTS OF TAX BANDS [2] table 1. Imported, acquired accomplished within the EU and produced in the territory of the country tobacco products (cigarettes, tobacco) and dried tobacco Lp.

Band dimension in mm height of the amounts paid to cover the costs of the manufacture of the bands in sheets for 1000 PCs. in the $ amounts paid to cover the costs of the manufacture of the bands cut for 1000 PCs. in $1 45 x 22 12.40 14.47 table 2. Imported, acquired accomplished within the EU and produced in the territory of the country spirits Lp.

Band dimension in mm height of the amounts paid to cover the costs of the manufacture of the bands in sheets for 1000 PCs. in the $ amounts paid to cover the costs of the manufacture of the bands cut for 1000 PCs. in $1 50 x 12 14.47 20.10 2 90 x 16 24.59 29.88 table 3. Imported, acquired accomplished within the EU and produced in the territory of the country wine products Lp.

Band dimension in mm height of the amounts paid to cover the costs of the manufacture of the bands in sheets for 1000 PCs. in the $ amounts paid to cover the costs of the manufacture of the bands cut for 1000 PCs. in $1 110 x 14 14.57 17.26 2 160 x 16 18.25 20.98 table 4. Imported, acquired accomplished within the EU and produced in the territory of the country spirits and wine in small packs (cans) Lp.

Band dimension in mm height of the amounts paid to cover the costs of the manufacture of the bands in the sectors for 1000 PCs. in $1 45 x 21 56.35 Annex 10. [THE COSTS OF MANUFACTURE OF BANDS VALIDATION]

Annex No. 10 the COSTS OF MANUFACTURE of BANDS VALIDATION [3] table 1. Imported, acquired accomplished within the EU and produced in the territory of the country tobacco products (cigarettes, tobacco) and dried tobacco Lp.

Band dimension in mm height costs bands in sheets for 1000 PCs. in the $ amount of costs of manufacture bands cut for 1000 PCs. in $1 45 x 22 15.13 17.03 table 2. Imported, acquired accomplished within the EU and produced in the territory of the country spirits Lp.

Band dimension in mm height costs bands in sheets for 1000 PCs. in the $ amount of costs of manufacture bands cut for 1000 PCs. in $1 50 x 12 18.07 25.06 2 90 x 16 30.71 37.34 table 3. Imported, acquired accomplished within the EU and produced in the territory of the country wine products Lp.

Band dimension in mm height costs bands in sheets for 1000 PCs. in the $ amount of costs of manufacture bands cut for 1000 PCs. in $1 110 x 14 18.17 21.55 2 160 x 16 22.78 26.20 table 4. Imported, acquired accomplished within the EU and produced in the territory of the country spirits and wine in small packs (cans) Lp.

Band dimension in mm height costs bands in the sectors for 1000 PCs. in $1 45 x 21 70.43 Annex 11. [THE AMOUNT OF SALES DUE VERIFICATION BANDS WRAPPING TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE AND DRIED TOBACCO]

Annex No. 11 HEIGHT sales due VERIFICATION BANDS WRAPPING TOBACCO PRODUCTS (CIGARETTES, tobacco), SPIRITS, WINE and DRIED TOBACCO Lp.

The type of product in the package and the type or volume of packaging for sale band interval in $1 Cigarettes in all opakowaniach1)-regardless of the number of cigarettes 1.30 2 tobacco and dried tobacco in all opakowaniach2)-regardless of the weight 1.30 3 spirits in opakowaniu3) with a capacity of up to 0.2 l including 1.30 4 spirits in opakowaniu3) with a capacity above 0.2 l 1.30 5 wine Products in opakowaniu4) with a capacity of up to 0.5 l including 1.30 6 wine Products in opakowaniu4) over 0.5 l 1.30 7 spirits or wine in cans 1.30 Explanations: 1) the band interval also applies to all the (unusual) individual packages other than those referred to in annex 4 (fig. 1 and 2) of the regulation.

2) Band interval also applies to all the (unusual) individual packages other than those referred to in annex 4 (fig. 3).

3) Band interval also applies to all the (unusual) individual packages other than those referred to in annex 4 (fig. 4).

4) Band interval also applies to all the (unusual) individual packages other than those referred to in annex 4 (fig. 5).

Annex 12. [MODEL – A PRELIMINARY TAX BANDS OR SALE OF BANDS VALIDATION AND TO ISSUE AUTHORIZATION TO RECEIVE THE BANDERO L]

Annex # 12 PATTERN-request for TAX BANDS or SALE of BANDS VALIDATION and to issue AUTHORIZATION to RECEIVE BANDS annex 13. [MODEL – AUTHORIZATION TO RECEIVE THE TAX BANDS AND VERIFICATION]

Annex No. 13 DESIGN-AUTHORIZATION to RECEIVE the TAX BANDS and VERIFICATION [4] DESCRIPTION of the MODEL AUTHORIZATION to RECEIVE the TAX BANDS and VERIFICATION on PREPACKAGES IMPORTED, PURCHASED ACCOMPLISHED WITHIN the EU and produced in the TERRITORY of the COUNTRY of TOBACCO PRODUCTS (CIGARETTES, tobacco), SPIRITS, WINE and DRIED Tobacco) of the graphical Characteristics dimensions in mm height width 1 2 3 4 Figure.

Authorization is printed on both sides: on white in the shade of chamois is made visible background offset technique in beige-part of Central printed uniformly is surrounded by a frame giloszową. The obverse is the authorization form; all subtitles in black, with the exception of one printed in red advanced typographic technique 7-digit number upoważnienia2), on the reverse of the authority are explanations printed in black to specify how to fill the form. Over the entire surface of the authority appears regularly deployed a watermark in the form of so-called. wind rose and protective fibres in colors: Burgundy, blue and green.

297 210 Explanations:


1) Authority is shown in the scale of 1:1.

2) authorization has a registration number at continuous numbers, presented for example in the form of zero.

Annex 14. [MODEL-RECORDS ISSUED, USED FOR ADHESIVE, DAMAGED, DESTROYED, LOST, AND RETURNED TO THE TAX BANDS AND VERIFICATION]

Annex No. 14 model – RECORDS issued, USED for ADHESIVE, damaged, DESTROYED, lost, and RETURNED to the TAX BANDS and VERIFICATION Annex 15. [MODEL-RECORDS ISSUED, used, damaged, lost, RETURNED and DESTROYED the TAX BANDS and VERIFICATION CARRIED OUT by the OPERATORS of a TAX WAREHOUSE, where the OWNER of the GOODS, as referred to in article 13, paragraph 3, of the ACT, the BANDS]

Appendix No 15 model – RECORDS ISSUED, used, damaged, lost, RETURNED and DESTROYED the TAX BANDS and VERIFICATION CARRIED OUT by the OPERATORS of a TAX WAREHOUSE, where the OWNER of the GOODS referred to in article 1. 13 PARAGRAPH 1. 3 of the Act, the BANDS Annex 16. [PATTERN – PROTOCOL ON THE LOSS, DESTRUCTION, OR DAMAGE TO, OR DESTRUCTION OF DAMAGED OR DESTROYED BANDS]

Annex No. 16 PATTERN – Protocol on the loss, DESTRUCTION, or DAMAGE to, or DESTRUCTION of DAMAGED or DESTROYED BANDS Annex 17. [MODEL-PROTOCOL ON THE ISSUE OR REFUND BANDS]

Annex No. 17 PATTERN – Protocol on the RELEASE or RETURN of the BANDS [1] § 3. 4 in the version agreed by § 1 paragraph 1 of the regulation of the Minister of Finance dated 29 September 2014. amending the regulation on the determination of excise goods excise marks (OJ h 1350). The change came into force on October 22, 2014.

[2] Annex No 9 in the version set by § 1 paragraph 2 of the regulation of the Minister of Finance dated 29 September 2014. amending the regulation on the determination of excise goods excise marks (OJ h 1350). The change came into force on October 22, 2014.

[3] Annex 10 in the version set by § 1 paragraph 2 of the regulation of the Minister of Finance dated 29 September 2014. amending the regulation on the determination of excise goods excise marks (OJ h 1350). The change came into force on October 22, 2014.

[4] on the basis of § 2 of the regulation of the Minister of Finance of August 12, 2014. amending the regulation on the determination of excise goods excise marks (OJ, item 1095) to the exhaustion of the inputs, but do not form prints more than 31 December 2015, the patterns can be used to receive mandates bands referred to in annex 13 as in force until 20 September 2014.

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