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The Ordinance Of The Minister Of Finance Of 23 August 2010 Concerning The Documentation And Procedures Associated With The Handling Of The Goods

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 23 sierpnia 2010 r. w sprawie dokumentacji i procedur związanych z przemieszczaniem wyrobów akcyzowych

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REGULATION OF THE FINANCE MINISTER 1)

of 23 August 2010

on the documentation and procedures relating to the movement of excise goods 2)

On the basis of art. 43 par. 1 points 4 and 6, art. 55 par. 3 and Art. 77 par. 3 of the Act of 6 December 2008. o Excise Tax (Dz. U. 2009 r. No 3, pos. 11, of late. 1. 3) ) The following shall be managed:

Chapter 1

General provisions

§ 1. [ Regulatory scope] The Regulation shall specify:

1) the detailed way of applying and documenting the procedure of suspension of excise duty on excise goods other than those referred to in Annex No. 2 to the Act of 6 December 2008. an excise duty, hereinafter referred to as 'the Act', covered by an excise duty other than the zero rate, the manner in which the commercial documents accompanying the shipment of such products are kept and the scope of the data to be kept in the register;

2) the detailed conditions and mode of return of excise duty in the cases referred to in art. 42 par. 4 and 8 of the Act;

3. the detailed conditions for transhipment of excise goods under suspension of excise duty outside the tax warehouses;

4) the design and circulation of the simplified document of the accompanying document;

5) the conditions under which a commercial document may replace a simplified accompanying document.

Chapter 2

Method of application and documentation of the suspension of excise duty and the way in which the documents are kept

§ 2. [ Application of suspension procedure for excise duty] In the case of acquisition of intra-Community excise goods other than those referred to in Annex No 2 to the Act, subject to an excise duty rate other than that of zero, entered into the tax warehouse on the territory of the country by the suspension procedure the collection of excise duty, this procedure, on the basis of commercial documents, shall apply from the moment of introduction of these products into the territory of the country.

§ 3. Records:

1. commercial documents on the basis of which excise goods other than those referred to in Annex No 2 to the Act, covered by excise duty other than zero rate, have been acquired intra-Community and covered in the territory of the country procedure for suspension of excise duty,

2) commercial documents or other documents confirming the making of an intra-Community supply or the exit outside the territory of the European Union of excise goods other than those referred to in Annex no 2 to the Act, covered by the excise duty of another than the zero rate, which is moved within the territory of the country under suspension of excise duty

-hereinafter referred to as "records", the movement of excise goods under suspension of excise duty shall be kept continuously and in order to identify the movements of excise goods.

§ 4. 1. In the case of records kept in paper form, prior to the beginning of its filing, the records card shall be moved and the pages shall be numbered and stamped with the stamp of the operator of the tax warehousekeeper or registered consignor. The head office of the customs office competent for the place of the tax warehouse or the registered consignor shall, at the time of the screening, impose a seal on the mounting element by means of a sealing device, using the sealing device, and On the last page of the records, enter the number of pages and sign the number of pages.

(2) The entry in the records must be carried out in a permanent and explicit manner. Corrections in the records shall be made in such a way that the original text is clearly legible. Any revision of the data shall be confirmed by the signature of the person making the correction, stating the date of its implementation and, if necessary, shall be described in the heading 'remarks'.

§ 5. 1. The electronic residence shall be conducted in accordance with the written instructions of the computer program used to keep this record, in such a way as to:

1) provide insight into the contents of the entries made and to protect the stored data from being distorted or lost;

2) made it possible to revise the data, annotated with the person making the correction and the date of its implementation;

3) allowed to print entries in chronological order;

4) prevented the deletion of entries.

2. The operator of the records in electronic form shall keep a copy of the records recorded on the IT data carriers or in the form of a printout.

§ 6. 1. The residence, referred to in § 3 (1), shall include:

1) the number of the commercial document on the basis of which the excise goods have been acquired;

2) the data of the entity which sent the excise goods from the Member State;

3. the quantity and name of the excise goods together with their combined nomenclature code (CN);

4. the determination of the means of transport to which the excise goods have been delivered, together with its registration number;

5) the date of receipt of the excise goods together with the commercial document in the tax warehouse.

2. The residence referred to in § 3 (2) shall contain:

1) the number of the commercial document or other document confirming the receipt of the products in the Member State or the removal of them outside the territory of the European Union;

2) the data of the consignor of the products;

3. the quantity and name of the excise goods together with their combined nomenclature code (CN);

4. the determination of the means of transport to which excise goods have been dispatched, together with its registration number;

5) the date of termination of the suspension procedure of excise duty in accordance with art. 42 par. 1 points 7 or 8 of the Act.

Chapter 3

Detailed conditions and mode of return of excise duty

§ 7. [ Application for excise duty on receipt of an export receipt report after the expiry of the time limits] An application for reimbursement of excise duty in the case referred to in Article 42 par. 4 point 1 of the Act, shall be attached:

1) documents confirming payment of excise duty on the territory of the country after the expiry of the periods referred to in art. 42 par. 1 points 3 and 4 of the Act;

2. information on the e-AD; reference number;

(3) a document to replace the receipt report, or a document to replace the export report, in the event of unavailability of the system referred to in Article 3 (2). 2. 1 point 26 of the Act.

§ 8. An application for reimbursement of excise duty in the case referred to in Article 42 par. Article 4 (2) of the Law, shall be attached:

1) documents confirming the payment of excise duty on the territory of the country;

2. information on the e-AD; reference number;

3) documents confirming payment of excise duties in the Member State in connection with the violation of the excise duty suspension procedure.

§ 9. An application for reimbursement of excise duty in the case referred to in Article 42 par. Article 4 (3) of the Law, shall be attached:

1) documents confirming the payment of excise duty on the territory of the country after the expiry of the period referred to in art. 42 par. 1 point 8 of the Act;

(2) documents proving the supply of intra-Community supplies or the production of excise goods outside the territory of the European Union.

§ 10. An application for reimbursement of excise duty in the case referred to in Article 42 par. 8 of the Act, shall be attached:

1) the documents referred to in art. 42 par. 9 of the Act;

2. information on the e-AD reference number.

§ 11. 1. The competent warden of the customs office, having regard to the application for reimbursement of excise duties in the cases referred to in art. 42 par. 4 and 8 of the Act, stamped the stamp of the office and punctures each attached to the application document confirming accordingly:

1) payment of excise duty on the territory of the country-in the case referred to in art. 42 par. 4 point 1 of the Act;

2. payment of excise duty in the territory of a Member State in breach of the suspension of excise duty, in the case referred to in Article 3 (1) of Regulation (EC) No 22/EC of the European Union 42 par. 4 point 2 of the Act;

3. payment of excise duty on the territory of the country, and the delivery of intra-Community supplies or the exit of excise goods outside the territory of the European Union, in the case referred to in art. 42 par. 4 point 3 of the Act;

4. the payment of excise duty in the territory of a Member State and on the territory of the country, in the case referred to in Article 3. 42 par. 8 of the Act.

2. After the return of the excise duty, the competent warden of the customs office shall return immediately to the authorized body stamped and punctured documents referred to in the paragraph. 1, and other documents attached to the application.

Chapter 4

Specific conditions for transhipment of excise goods under suspension of excise duty outside the tax warehouses

§ 12. [ Transhipment of excise goods moved under suspension of excise duty outside the tax warehouses] 1. The transhipment of excise goods moved under the procedure of suspension of excise duty outside the tax warehouse shall take place in the presence or for the knowledge of the primer of the customs office competent due to the place of the transhipment.

2. In the case of transhipment as referred to in paragraph. 1, the competent chief of the customs office shall include in the System the information concerning transhipment, in particular to the extent of:

1) the date and place of the event;

2) the data of the next operator of the transport or of another carrier;

(3) indications of means of transport;

4) the identification numbers of the official seals or of the commercial seals.

3. Where the transhipment referred to in paragraph is 1, shall only take place with the knowledge of the competent primate of the customs office, with the exception of his presence, the transhipment operator shall immediately communicate the data referred to in paragraph 1 to that authority. 2, in order to place them on the System.

4. The provisions of the paragraph. 1-3 shall not apply in the case of excise goods transferred in the form of courier consignments, where:

1. for each consignment of excise goods, constituting a separate, indivisible, packed whole, a separate e-AD; shall be issued;

2. the transhipment consists solely of the transfer of the consignment of excise goods from one to the other means of transport, without prejudice to the contents of that consignment;

3. the official closures or other security arrangements applied in the course of trade, which are placed on the packaging of excise goods, shall not be damaged.

§ 13. 1. If the excise goods moved under the suspension of excise duty on the basis of one e-AD are transhipped outside the tax warehouses on more than one means of transport, then to each batch of these products, located on a separate the means of transport shall be accompanied by an indication, in the form of an annotation on

1. e-AD print with the reference number given, or

2) the original or a copy of the commercial document, in which the reference number given in the System for e-AD is placed, or

3) the original or a copy of the replacement document of e-AD in which the local reference number was placed

-of the transhipment and of the lot of excise goods moved, indicating in particular the names, CN codes and quantities and weight of those products.

2. The recipient of excise goods moved on the basis of one e-AD more than one means of transport should confirm receipt of the shipment in one receive report or in one document replacing the receive report.

Chapter 5

Model and manner of circulation of the simplified accompanying document (s) and the conditions under which the commercial document may replace the simplified accompanying document

§ 14. [ Model of simplified accompanying document] The model of the simplified accompanying document, together with the explanations of its fulfilment and destination, shall be set out in the Annex to the Regulation. It may also be possible to apply correctly completed simplified accompanying document in accordance with the model set out in the Annex to Commission Regulation (EEC) No 3649/92 of 17 December 1992. on a simplified accompanying document in intra-Community movements of excise goods intended for consumption in the Member State of dispatch (Dz. Urz. EC L 369, 18.12.1992, p. 17; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 216).

§ 15. 1. The simplified accompanying document is made up of three cards.

2. If the excise goods from which the excise duty has been paid in the territory of the country are the subject of intra-Community supply:

1) Card 1 of the simplified accompanying document shall be left to the supplier;

2. Cards 2 and 3 of the simplified accompanying document shall be attached to the excise goods dispatched.

3. In the case of receipt by the consignee in the territory of the country of excise goods, of which the excise duty has been paid in the territory of a Member State:

1. Tab 2 of the simplified accompanying document shall be left to the consignee;

2. the simplified accompanying document (3) of the simplified accompanying document shall be forwarded by the consignee to the supplier in the Member State after acknowledgement of receipt of the products by the consignee.

4. In the case referred to in paragraph. 2, cards 1 and 3 of the simplified accompanying document should be kept by the supplier for a period of 5 years from the end of the calendar year in which the excise goods were sent.

5. In the case referred to in paragraph. 3, Tab 2 of the simplified accompanying document shall be kept by the consignee for a period of 5 years from the end of the calendar year in which the excise goods have been received.

§ 16. 1. In the case of the replacement of the simplified document accompanying the commercial document, the data contained in the commercial document shall bear a number corresponding to the number of the relevant box in the simplified accompanying document.

2. The commercial document shall contain in a visible place the inscription: "SIMPLIFIED ACCOMPANYING DOCUMENT FOR THE PURPOSES OF CONTROLS (EXCISE GOODS)".

Chapter 6

Transitional and final provisions

§ 17. [ Transitional provisions] 1. Until 31 December 2010. The provisions of the Ordinance of the Minister of Finance of 24 February 2009 shall apply to the movement of excise goods under the suspension of excise duty. on the documentation and procedures related to the movement of excise goods (Dz. U. Nr 32, pos. 229 and Nr 108, pos. 903).

2. If in the period from 1 January 2011 by 31 December 2011 the movement of excise goods under the suspension procedure of excise duty shall be carried out in accordance with the provisions of the Act in force before 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), the provisions of the Regulation referred to in paragraph 1 shall apply to the movement of that Regulation. 1.

3. In the cases referred to in paragraph. 1 and 2, for the movement of excise goods under the suspension of excise duty by registered consignor, the provisions of the Regulation referred to in paragraph 1 shall apply. 1 concerning the movement of excise goods under suspension of excise duty by the operator of the tax warehouse.

4. If in the period from 1 January 2011 by 31 December 2011 the movement of excise goods under suspension of excise duty shall be carried out under the system, that shall be the transhipment data of the next carrier, the means of transport, together with its registration number, and the quantities, the types and identification numbers of official seals shall be entered:

1) on e-AD print or

2) in the commercial document, in which the reference number given in the System for e-AD is placed, or

3) in the replacement document of e-AD in which the local reference number is placed.

§ 18. The Regulation shall enter into force on 1 September 2010, with the exception of Paragraph 12 (1). 2 and 3, which shall enter into force on 1 January 2012. 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) This Regulation shall be subject to the implementation of Council Directive 2008 /118/EC of 16 December 2008 on the implementation of this Regulation. on the general arrangements for excise duty and repealing Directive 92 /12/EEC (Dz. Urz. EU L 9, 14.01.2009, p. 12, of late. zm.).

3) 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.

4) This Regulation was preceded by the Ordinance of the Minister of Finance of 24 February 2009. on the documentation and procedures related to the movement of excise goods (Dz. U. Nr 32, pos. 229 and Nr 108, pos. 903), which is losing power in connection with the 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. [ SIMPLIFIED COMPANION DOCUMENT]

Annex to the Regulation of the Minister of Finance
of 23 August 2010 (pos. 1065)

SIMPLIFIED ACCOMPANYING DOCUMENT

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