Regulation Of The Minister Of Finance Of February 24, 2009 On The Conditions For The Pursuit Of Tax Warehouses And The Records By Operators Of Tax Warehouses

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 24 lutego 2009 r. w sprawie warunków prowadzenia składów podatkowych oraz ewidencji przez podmioty prowadzące składy podatkowe

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On the basis of article. 55 paragraph 1. 1 and 2 of the Act of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11) are managed as follows: § 1. The regulation defines: 1) specific conditions for the pursuit of tax warehouses, including: a) the place where the excise goods will be stored, b) of the rules of operation of a tax warehouse;

2) keep records of quantitative or quantitatively-valuable by the excise warehousekeeper and the detailed scope of the data that should be on the record.

§ 2. 1. Place of storage of the goods in a tax warehouse shall: 1) be properly adapted to safe storage of these products;

2) fulfil the conditions to ensure, in particular, to ensure the integrity and the identity of its excise and technical conditions to ensure the ability to perform control of the goods on the basis of separate regulations;

3) be properly tagged and separated from the rest of the land or premises, in particular, by means of fences or other permanent markings.

2. For storage in a tax warehouse energy products do not apply requirements for integrity and identity, as referred to in paragraph 1. 1 paragraph 2 unless: 1) the warehousekeeper leads records identifying these products;

2) in one tank stored are only products of the same code of the combined nomenclature (CN) and having the same physical and chemical parameters.

3. The provisions of paragraph 1. 2 paragraph 2 does not apply in the case of propane-butane gas (LPG) covered by CN heading 2711.

§ 3. 1. In a tax warehouse, in which the business is carried on by only storing of the goods produced in another tax warehouse, storage of energy products and alcoholic beverages, as defined in annex 2 to the Act of 6 December 2008 on excise duties, hereinafter referred to as the "Act", covered by the rate of the excise duty other than zero-rated and the procedure the duty suspension arrangement, is held in tanks that are subject to legal metrological control, on the basis of separate provisions.

2. In a tax warehouse, in which the business of the production of the goods, the storage of finished products, as referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated and the procedure the duty suspension arrangement, is held in tanks, which are subject to legal metrological control, on the basis of separate provisions. For tanks used for the storage of finished products are considered energy tanks, in which are stored in the far process, which can be derived from a tax warehouse to a customer, even if part of them will be used in manufacturing processes in a tax warehouse.

§ 4. The competent head of the Customs Office, approving the rules of operation of a tax warehouse, may allow storage in a tax warehouse other than excise goods used directly for the production of the final, provided the possibility of making the inspection and verification of quantities and how to use all of the stored products.

§ 5. 1. A notification of the competent Director of the Customs Office to stop the activities of the tax warehouse for a period longer than 3 months should be made by the operator of a tax warehouse in writing at least 14 days before the scheduled date of interruption of business.

2. The notification shall specify the expected duration is interrupted the activities of the tax warehouse.

§ 6. In the event of shortages, the excise warehousekeeper shall notify immediately, not later than within 3 days from the date of the finding of deficiencies, the head of the Customs Office.

§ 7. Rules of operation of a tax warehouse shall specify: 1) the rules for the operation of a tax warehouse;

2) the list of equipment necessary for the tax warehouse: a) to conduct a business, b) exercise control of the goods, on the basis of separate provisions, c) inventory work and handling;

3) a description of the applicable technical security;

4) a description of the equipment used for the production and storage of the goods and technologies used in the tax warehouse;

5) a description of the technical infrastructure, sanitation and communication;

6) indication of products directly to the final production.

§ 8. The operator of a tax warehouse shall mark the tax warehouse by placing an array containing the words "tax warehouse" and your name or the name of the entity carrying out the tax warehouse.

§ 9. 1. The operator of a tax warehouse shall keep a register of the quantitative or quantitatively-valuable, hereinafter referred to as "records", the separate parts are compiled data on excise goods entered for the procedure the duty suspension arrangement, excise the excise duties paid and of the goods produced in a tax warehouse, where the business is carried on by the production of the goods.

2. Records should be carried out continuously, allowing identification of the economic operations carried out, in particular, the manufacturing operations or related to turnover in akcyzowymi and stock these products.

3. Entries in the register shall be made directly after the end of the steps to be entered.

3A. [1] Entries in the records of the information concerning the excise of CN codes 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00 used to produce in a tax warehouse to other excise shall be made not less frequently than once a day.

4. [2] the operator of a tax warehouse shall be shut down and its summary for each calendar month, not later than 3 days after the last day of each month.

5. (3) the operator of a tax warehouse operator records in electronic form shall provide the competent naczelnikowi the Customs seals report and summary records for each calendar year and at the request of the competent Director of the Customs seals report and summary records of the appropriate month. Annual report to be submitted no later than 31 January of the calendar year following the year for which the report is passed, and, in the case of the report distributed at the request of the competent Director of the Customs Office within 14 days from the date of delivery of the request.

§ 10. 1. in the case of keeping records on paper, before its filling card records should be pierced, and hand numbered and bear the stamp of the tax warehouse operator. The competent head of the Customs Office provides binding seal, using dies for used for sealing the records maintained by the customs authority, and on the last page of the register shall enter the number of pages and consists of a signature.

2. Entries in the register shall be made on a lasting basis and clear. All changes and amendments in the register shall be made in such a way that the strikethrough text original remained legible. Any change or amendment to confirm the signature of the person making the changes or amendments, with the date of their entry and if required, describe them under the heading "remarks".

§ 11. 1. The records in electronic form shall be carried out 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 the correction, and the date of its making;

3) allow to print the report, referred to in § 9, paragraph 1. 5;

4) allow print entries in chronological order and prevented their deletion.

2. The operator of a tax warehouse, which keeps records in electronic form, keep a copy of the records saved on data carriers. A copy of the records should be stored in such a way as to protect the stored data against distortion or loss or in printed form issued for periods of one day.

§ 12. Records should include: 1) the names of excise together with their codes of the combined nomenclature (CN) and information about the corrections are made on these products characters or their marking and colouring;

2) the quantities of excise in units appropriate for the determination of the tax base;

3) date of entry of the goods to a tax warehouse;

4) identification of the entity from which the excise goods were delivered;

5) the identity of the owner of the goods, other than the operator of a tax warehouse;

6) identification of the person making the customs declaration in the case of imported excise goods entered for the procedure of the duty suspension arrangement;

7) the date of manufacture of the goods;

8) the precise place in a tax warehouse, in which excise goods, and information about their movement inside of this composition;


9) the reference number of the e-AD, and if the System is not available-local reference number placed in the document that replaces the e-AD, or the identification number of the commercial document, in the case of excise goods other than those referred to in annex 2 to this Act, subject to the rate of the excise duty other than zero-rated, based on which the excise goods were introduced to a tax warehouse within the framework of the intra-Community acquisition or derived from a tax warehouse in the framework of intra-Community supplies;

10) the date of submission of the tax return;

11) the amount of excise duty attributable to pay, or the amount of excise duty, the power consumption has been suspended;

12) date of removal of the goods from a tax warehouse and the identification of the recipient or the date of payment of the excise duty;

13) information on the excise: a) made to a tax warehouse, b) used to produce in the tax warehouse of other products, c) produced in a tax warehouse, d) stored in a tax warehouse.

e) derived from a tax warehouse by the warehousekeeper, f) derived from a tax warehouse by the owner of a non-operator tax warehouse, g) used for your own personal use.

§ 13. Energy products, referred to in § 3, can be stored in tanks entered into service before 1 May 2004, which do not have evidence of legalization, but not longer than until 31 December 2010.

§ 13a. Energy products, referred to in § 3, falling within CN codes 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00, can be stored in tanks that do not have evidence of legalization, but not later than 31 December 2014.

§ 14. The regulation shall enter into force on 1 March 2009.3) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) this Regulation shall be made in its regulation of implementation of Council Directive 92/12/EEC of 25 February 1992 on the General arrangements for products subject to excise duty and on the holding, movement and monitoring (OJ. In L 76 of 23.03.1992, p. 1; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 179).

3) the scope of the matters covered by this regulation has so far been regulated by regulation of the Minister of Finance of 1 March 2004 on the detailed conditions of conducting tax warehouses (Journal of laws No. 35, item. 311. the 2005 # 131, poz. 1097 and # 250, item. 2160, 2007 No. 247. 1829 and from 2008, No 228, item. 1511) and in regulation of the Minister of Finance of 19 April 2004 on the documentation relating to the movement of excise products harmonised (OJ No 81, item 744 and # 170.1790 and from 2005, # 94, poz. 792), which shall be repealed with effect from 1 March 2009. in connection with the entry into force of the Act of 6 December 2008 on excise duties (OJ of 2009 # 3 , item. 11.) [1], § 9, paragraph 1. 3A added by § 1 paragraph 1 of the regulation of the Minister of Finance of 7 February 2013, amending Regulation on the conditions for the pursuit of tax warehouses and the records by operators of tax warehouses (OJ No. 225). The change came into force on March 6, 2013.

[2] § 9, paragraph 1. 4 in the version agreed by § 1 paragraph 2 of the Decree of the Minister for Finance of 7 February 2013, amending Regulation on the conditions for the pursuit of tax warehouses and the records by operators of tax warehouses (OJ No. 225). The change came into force on March 6, 2013.

[3] section 9 paragraph 1. 5 in the version agreed by § 1 paragraph 2 of the Decree of the Minister for Finance of 7 February 2013, amending Regulation on the conditions for the pursuit of tax warehouses and the records by operators of tax warehouses (OJ No. 225). The change came into force on March 6, 2013.

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