Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 7 January 2013
on the determination of excise goods by accytic
On the basis of art. 122 (1) 1, art. 123 4, art. 125 para. 6, art. 126 (1) 6, art. 129, art. 131 (1) 10, art. 132 (1) 5, art. 137, Art. 138 para. 5 of the Act of 6 December 2008. o Excise Tax (Dz. U. of 2014 items 752, with late. (d) the following shall be managed:
§ 1. [ Regulatory scope] The Regulation shall specify:
(1) characters of excise duty on prepackages of imported, intra-Community acquisitions and manufactured in the territory of the country of tobacco, spirit and wine products and tobacco suede, their designs and their signs excise duty;
(2) the criteria for the qualitative signs of excise duty;
3. detailed modalities of the application of excise signs on the standard for tobacco products, spirits and wine-wrapping,
4) a model of the application for indication of the method of application of the excise signs on the unusual packaging of the unit of excise goods;
5. detailed cases where the signs of excise duty may be removed from the unit packages of excise goods or from excise goods, the conditions and the mode of taking off the signs of excise duty, the model of the application for a photograph of excise signs;
6) a model of initial demand for excise duty signs;
(7) the amount of the excise duty on excise duty, the amount of the amounts paid to cover the costs of production of excise duty marks, the amount of the duty for the sale of the legalisation of excise duty marks and the amount of the production costs legalization of excise duty marks;
8) a model application for the issue of tax signs of excise duty or for the sale of the legalization signs of excise duty and for the issuing of an authorization to receive the signs of excise duty, as well as the model of this authorisation;
9) a detailed list and manner of the submission of the documents attached by the applicant to the application for the issue of tax signs of excise duty or for the sale of the legalization of excise signs and for the issue of an authorization to receive the signs of excise duty;
10) how to keep records of excise signs and its design, method of transport and storage of signs of excise duty and the manner of drawing up the protocol stating loss, destruction, damage, release or refund of excise signs, destruction of damaged or the destruction of the excise duty marks and the model of that protocol;
11) the detailed scope and timing of the settlement of excise duty marks;
12) the method of returning the signs of excise duty;
(13) the limit of the permissible losses of the signs of excise duty resulting from the tagging process in relation to the total number of characters used during the calendar month for the determination of excise goods;
14) a team of activities that make up the process of marking excise goods with excise signs.
§ 2. [ Tax and legalization bands] 1. It shall be inserted in the labelling of the excise goods subject to the obligation to indicate:
1) tax hares of excise tax bands;
2) legalization signs of excise duty in the form of the flag of legalization.
2. Whenever further regulations are referred to the flag without a further definition, this should be understood by the tax and legalisation bands.
§ 3. [ Patterns of the band] 1. The Banderole shall include, in particular, the designation of the series, the registration number, the type and quantity of the product in the unit package and the year of manufacture.
2. The model of tax bands shall specify Annex 1 to the Regulation.
3. The specimens of the legalisation flag shall be specified in Annex 2 to the Regulation.
4. The quality criteria to which the band shall correspond shall be those set out in Annexes No 3 and 3a of the Regulation.
§ 4. [ Model application for indication of the method of application of the flag] 1. Banderols are applied on the unit packaging of excise goods, in the manner set out in Annex No 4 to the Regulation, with the fact that the legalization bands can also be applied to the unit packaging in the state in which the packaging is present in addition to the suspension of excise duty.
2. The model of an application to indicate the method of application of the flag on the unusual packaging of the unit of excise goods shall be set out in Annex 5 to the Regulation.
§ 5. [ Photo flag] 1. Banderoles on the unit packaging of excise goods or on excise goods may be taken out of them after obtaining the consent of the competent warden of the customs office, where:
1) the excise goods are to be returned to the foreign entity from which they were received, in connection with the physical defects of the products or
2. Excise products are intended for export or for intra-Community supplies.
2. Model of an application for a photograph of the flag shall be specified in Annex No 6 to the Regulation.
3. The photographs of the flag shall be taken after the written notification of the customs office's intention to take photographs of the flag. The written notification shall be made within a period of at least 3 days before the scheduled date of issue of the excise goods for the purpose of returning them to a foreign entity or to export or to supply an intra-Community supply.
4. The written notification referred to in paragraph. 3, it shall contain information on the type and quantity of the excise goods from which the band is to be removed, and the date of the photo of the band and the release of the excise goods.
5. The photo of the flag shall take place in the presence of the authorized under the separate provisions of the employee of the tax authority, subject to the paragraph. 6.
6. In the case of a photograph of the band of packages of prepackages of wine products, the competent warden of the customs office may waiver the presence of those activities authorized on the basis of separate provisions of the employee of the tax authority.
7. The photograph of the flag shall be confirmed by a protocol signed by two persons representing the applicant, or by one person, if the provision of the two-person representation is not possible, and by the present one of those activities authorised to the basis of separate provisions of the tax authority's employee, subject to the case referred to in paragraph. 6.
8. Protocol confirming the photograph of the flag should specify the place and date of the action, the type and number of the flag and the indication of the series and the registration number of the flag, allowing them to be identified, the cause of the photograph of the flag, and the site the tasks and names of the persons participating in it and their signatures.
9. A copy of the protocol confirming the photograph of the flag is forwarded to the manufacturer of the flag, in the case where the band of bands taken from the packages of individual excise goods or from the excise goods is returned to the manufacturer, while in the case of destruction This copy of the flag shall be forwarded with a copy of the protocol of destruction of the flag to the competent authority of the customs office.
§ 6. [ Preliminary demand for the band] The entity required for the determination of excise goods shall be submitted to the office serving the Minister responsible for public finance the initial demand for the band using the model set out in Annex No 7 to the Regulation.
§ 7. [ Height of the amounts constituting the value of the tax bands] 1. The amount of the amounts constituting the value of the tax bands paid in order to receive them shall be specified in Annex No 8 to the Regulation.
(2) The amount of the amounts to be paid to cover the cost of producing the tax flag shall be set out in Annex 9 to the Regulation
(3) The amount of the cost of manufacturing the flag of legalisation is set out in Annex 10 to the Regulation.
4. The amount of receivables due to the sale of the flag of legalization shall be specified in Annex 11 to the Regulation.
(5) Where the amount of the tax band is equal to the amount of the excise duty or exceeds the excise duty on the excise goods subject to the flag of that flag, the amount of the excise duty shall be the value of the tax bands shall be 80% of the excise duty on that product.
§ 8. [ Application for the issue of tax bands] 1. The applicant, submitting an application for the issue of the tax band or for the sale of the flag of legalization and for issuing an authorization to take the flag to the competent warden of the customs office in cases of excise duties, shall be attached as appropriate:
1) the certificate of the tax authority not to overpay or establish arrears in income taxes, tax on goods and services and excise duty;
2) a copy of the copy from the Register of Entrepreneurs of the National Court Register or a copy of the certificate of entry in the Register of Business Activity;
3) a copy of the acknowledgement of acceptance of the registration declaration of the excise tax taxpayer;
4) a copy of the entry in the register of entrepreneurs performing regulated activities within the meaning of the provisions of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2013 r. items 672, of late. zm.), or a copy of the permit to trade in articles subject to the obligation to obtain such an authorisation;
(5) a copy of the notification of the planned intra-Community acquisition referred to in Article 4 (5). 78 par. 1 point 1 of the Act of 6 December 2008. with an excise duty, hereinafter referred to as 'the Act';
6) a copy of the confirmation of the deposit of the tax liability required by the separate provisions;
7. a copy of the permit to:
(a) conducting a tax warehouse,
(b) the acquisition of excise goods as a registered consignee,
(c) the one-off acquisition of excise goods as a registered consignee,
(d) carrying out activities as a tax representative,
(e) the removal of excise goods from another tax warehouse outside the procedure for suspension of excise duty referred to in Article 54 para. 1 of the Act;
8) a copy of the inventory of products referred to in art. 116 (1) 5 of the Act, confirmed by the competent Chief of the Customs Office.
2. The original documents referred to in paragraph. 1 points 2 to 8 shall be presented to the competent Governor of the customs office in matters of signs of excise duty prior to the adoption of the decision referred to in art. 126 (1) 1 of the Act. The documents referred to in paragraph 1. 1, should contain the relevant data on the date of submission of the application.
(3) Where the applicant submits a further application, the provisions of paragraph 1 shall not apply within a period of not more than three months from the submission of the previous application. 1 and 2, provided that the applicant submits a statement that the information resulting from the documents previously submitted or presented and the facts or the legal or legal states to which those documents relate have not been changed. This shall not apply to the information and the factual or legal states contained in the documents which have expired in accordance with the provisions governing their issue and the document referred to in paragraph 1. 1 point 1.
4. The model of the application for the issue of the tax bands or for the sale of the flag of legalization and the issue of an authorization for the receipt of the flag shall be set out in Annex No 12 to the Regulation.
5. The model of the certificate of acceptance of the flag shall be set out in Annex 13 to the Regulation.
§ 9. [ Accountancy of the band] 1. The entities required to mark excise goods marks and the operator of the tax warehouse on the territory of the country to which the owner of the excise goods referred to in art. 13 (1) 3 of the Act, passed the band to bring them on the unit packages of excise goods or on the excise goods of which it is owned, keep records of the issued, used for the incurring, damaged, destroyed, lost, and the returned flag, hereinafter referred to as "records".
2. Before the filing of the records kept in paper form, each of its pages shall be numbered and initialled by the operator obliged to keep the records and shall bear the stamp of the competent primer of the customs office.
3. The electronic residence shall be carried out in accordance with the written instructions of the computer program used to keep this record and in such a way that:
1) provide insight into the contents of the entries made and to protect the stored data from being distorted or lost;
2. it has made it possible to revise the annotated data of 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.
4. The operator of the records in electronic form shall keep a copy of the records recorded on the IT data media, in such a way as to protect the stored data from being distorted or lost or in printed form.
5. The residence of the band shall be conducted separately for each series of bands.
6. Entry to the records should be kept up to date. The current issue shall be understood to make entries on the day of the occurrence of the events justifying them, or at the latest on the day on which those events are disclosed.
(7) The entry in the records must be made in a permanent and explicit manner. The amendments and amendments to the records shall be made in such a way that the original text in the register is clearly legible. In the case of paper-based records, any amendment or amendment shall be confirmed by the signature of the person making the amendment or the amendment giving the date of its introduction and, in the case of records kept in electronic form, the annotation of the person making the amendment or amendment giving the date of its introduction.
8. The entities required to keep records on the last day of each month shall perform the summaries of the issued, damaged, destroyed, lost and returned bands in the accruing account. The state at the end of the calendar year shall be transferred to the records for the following calendar year as an initial condition.
9. As a release entered in the records also receiving, on the basis of the authorization of the competent primates of customs offices in cases of excise duties, new bands in exchange for the flag lost, damaged or destroyed in the process of marking products excise duty in the framework of permissible standards of loss of flag in relation to the total number of bands used during the calendar month for the determination of excise goods.
(10) The model of the records kept by the entities obligatory for the determination of excise goods shall be set out in Annex No 14 to the Regulation.
11. Model of records kept by entities carrying out the tax warehouse on the territory of the country, to which the owner of the excise goods referred to in art. 13 (1) 3 of the Act, forwarded the band to carry them on the unit packages of excise goods or on the excise goods of which it is owned, sets out Annex No 15 to the Regulation.
§ 10. [ Storing and transporting the flag] 1. The storage and transport of the flag shall require the provision of adequate means of transport, premises, storage facilities, in particular vaults or armored coffers, and protection in the manner adopted for storage and transport monetary values.
2. Access to the premises and devices used to store the flag may only have persons by name registered with the authorised person.
3. The means of transport and the premises and devices used for storing the flag shall be sealed by authorised persons, regardless of the anti-theft protection used, damage, destruction and loss of the flag.
4. The photo of the seal shall be followed each time in the presence of at least two persons. In the event of a breach or damage to the state of the seal, a protocol shall be drawn up and an inventory of the flag of the flag
§ 11. [ Loss, destruction or damage to the flag] 1. Loss, destruction or damage and destruction of damaged or damaged flag shall be confirmed by a protocol signed by two persons representing the entity obligatory for the determination of excise goods by excise duty or by one a person, if the provision of two-person representation is not possible, and by the present at those events authorised on the basis of separate provisions of the tax authority's employee, subject to the paragraph. 2.
2. In the event of loss, destruction or damage and destruction of damaged or destroyed bands on the unit packaging of wine products, the competent primer of the customs office may depart from the presence of those tasks authorized to the separate provisions of the tax authority's employee.
3. In the case referred to in paragraph. 2, the entity that is required to mark excise goods by excise duty shall, without delay, forward to the competent Chief Executive of the Office a copy of the protocol referred to in paragraph 1. 1.
4. The model of the Protocol is set out in Annex 16 to the Regulation.
§ 12. [ Billing Document] 1. Importer, an entity that acquires an intra-Community acquisition and a tax representative shall obtain from the foreign entity a clearing document from the transferred flag, taking into account the type, series, year of manufacture, registration number and the number of bands transmitted for the purpose of incurring the unit packages of excise goods used to carry, damaged, destroyed, lost or not used, without delay after the receipt of the products, but not later than in the period of three months from the date of issue of the flag to the foreign Of residence outside the territory of the country.
2. The owner of the excise goods referred to in art. 13 (1) 3 of the Act, obtain from the operator a tax warehouse or from an entity established in the territory of a third country a clearing document from the transferred flag, taking into account the type, series, year of manufacture, registration number and the number of bands transmitted for the purpose of carrying out excise goods on the packaging, used to carry, damaged, destroyed, lost or unused:
1) within 7 days from the date of incurring the flag-in the case of marking of excise goods in the tax warehouse on the territory of the country;
2) immediately after the removal of excise goods from the tax warehouse, no later than within three months from the date of issue of the flag to the entity conducting the tax warehouse-in the case of marking of excise goods in the tax warehouse the territory of a Member State;
3. without delay after the receipt of the products, but not later than three months from the date of issue of the flag to the operator established in the territory of a third country.
3. The clearing document referred to in paragraph 1 and 2, shall give rise to the entry of the relevant entries in the records.
§ 13. [ Donor-receiver protocol] 1. From each issue or return the flag between:
1. the flag carrier and the competent chief of the customs office in the case of excise duty marks,
(2) the manufacturer of the flag and the entity required to mark excise goods with excise duties,
3. the competent head of the customs office in matters of excise signs and the entity required to mark excise goods with excise signs,
4) the owner of the excise goods referred to in art. 13 (1) 3 of the Act and the entity carrying out the tax warehouse on the territory of the country
-a donor-receiver protocol shall be drawn up.
2. The model of the protocol referred to in paragraph 1. 1, as set out in Annex 17 to the Regulation.
3. The protocol referred to in paragraph 1. 1, shall be signed by two persons representing each of the parties carrying out the activities covered by the Protocol and, if the parties are not able to provide a two-person representation, by one person on each side.
4. A copy of the protocol, in the case referred to in the paragraph. Article 1 (2) shall be lodged by an entity obligatory for the determination of excise goods to the competent primate of the customs office in respect of excise duty marks.
5. The provisions of the paragraph. 1-3 shall apply mutatis mutandis to the issue and return of the band used for the determination of excise goods in the territory of the country of the subject of the marking of excise goods.
6. The physical surrender or return of the flag shall be made immediately after the signature of the protocol referred to in the paragraph. 1.
§ 14. [ Allowed monthly losses of flag] 1. The permissible monthly losses of the flag resulting from the marking of excise goods in the territory of the country in relation to the total number of bands used during the calendar month may be at most for particular types products:
1) 0,5%-for packages of unit-spirits;
2) 0,5%-for prepackages of tobacco products;
3) 0,5%-for prepackages of wine products;
4) 0,5%-for prepackages of tobacco suede.
2. Determination of excise goods by excise duty shall consist in the application of an appropriate adhesive, valid and undamaged band, on the packaging of the unit of excise duty subject to marking the band, irrespective of the place and method of the excise duty marking. In the case of marking of excise goods the bands of the automated technological line for the marking process shall also be included in the operation of the flag of the band and the following, immediately after marking, automated operations of the movement of the packaging of the excise product to the end of the technological line, photographs of the packaging of the unit of excise goods from that line and the simultaneous insertion into the packaging.
§ 15. [ Transitional provisions] For the exhaustion of the forms of printing of the forms, but not later than 31 December 2013, the model of acceptance of the flag referred to in Annex No 13 to the Regulation referred to in paragraph 16 may be used, in the version in force before the end of the year. the date of entry into force of this Regulation.
§ 16. [ Repealed provisions] The Regulation of the Minister of Finance is repealed with effect from 20 August 2010. on the determination of excise goods by excise duty marks (Dz. U. Nr 160, pos. 1074 i Nr 221, poz. 1450 and 2012 items 1066).
§ 17. [ Entry into force] This Regulation shall enter into force on the day following that of the announcement.
§ 17.
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 22 September 2014 on the detailed scope of the action of the Minister of Finance (Dz. U. Entry 1256).
Annex 1. [ MODELS OF TAX BANDS ON UNIT PACKAGES IMPORTED, INTRA-COMMUNITY PURCHASED AND MANUFACTURED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE-MAKING AND TOBACCO SUEDE]
Annexes to the Regulation of the Minister of Finance
of 7 January 2013
Annex No 1
MODELS OF TAX BANDS ON PRE-PACKAGES IMPORTED, INTRA-COMMUNITY PURCHASED AND MANUFACTURED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE-MAKING AND TOBACCO SUEDE
I. Model of the tax band for prepackages of imported, intra-Community tobacco products (cigarettes)
Fig.
II. Models of tax bands for individual packages of imported, intra-Community tobacco products (tobacco) and tobacco suede
1. The contents of the product in the package up to 200 g inclusive
Fig. 1 2. Product contents in packaging above 200 g
Figure 2
III. Models of tax bands on unit packages of imported, intra-Community spirit products purchased
1. Packaging of up to and including 0,2 litres
Figure 1
2. Packaging with a capacity of more than 0,2 l
Figure 2
IV. Models of tax bands on the prepackages of imported, intra-community acquisitions of wine products
1. Packaging with a capacity of up to 0.5 litres inclusive
Fig. 1 2. Packaging with a capacity greater than 0,5 l
Figure 2
V. Model of the tax flag on prepackages manufactured in the territory of the country of tobacco products (cigarettes)
Fig.
VI. Models of tax bands on prepackages manufactured in the territory of the country of tobacco products (tobacco) and tobacco suede
1. The contents of the product in the package up to 200 g inclusive
Figure 1
2. The contents of the product in the package above 200 g
Figure 2
VII. Models of tax bands on prepackages manufactured in the territory of the country of spirits
1. Packaging of up to and including 0,2 litres
Figure 1
2. Packaging with a capacity of more than 0,2 l
Figure 2
VIII. Models of tax bands on prepackages manufactured in the territory of the country of wine products
1. Packaging with a capacity of up to 0.5 litres inclusive
Figure 1
2. Packaging with a capacity of more than 0,5 l
Figure 2
IX. Model of self-adhesive-stamp band P-stamp for the impor to be used, intra-Community-acquired spirits
Fig.
X. Model of self-adhesive tax bands for individual packages (cans) imported, intra-Community acquisitions of wine products
Fig.
XI. Model of self-adhesive tax bands for individual packages (cans) produced in the territory of the country of spirits
Fig.
XII. Model of self-adhesive tax bands for individual packages (cans) produced on the territory of the country of wine products
Fig.
Explanatory notes:
1. Tax Banderoles according to the formulae set out in the item. I-XII shall apply, as appropriate, operators carrying out tax warehouses, importers, tax representatives, entities purchasing intra-Community excise goods subject to the obligation of marking, entities producing products excise duties referred to in Article 47 para. 1 points 1, 2, 4 and 5 of the Act, and the owners of excise goods referred to in art. 13 (1) 3 of the Act.
2. Tax Banderoles according to the formulae specified in the item. I-VIII also applies for the determination of other prepackages of excise goods than those listed in Annex No 4 to the Regulation.
3. Tax Banderoles according to the formulae set out in the item. III, IV, VII and VIII may be used for the determination of spirits and wine products in prepackages (cans), imported, intra-Community purchased and produced in the territory of the country, instead of the band whose designs have been specified as appropriate in the item. IX-XII.
DESCRIPTION OF THE MODEL TAX BANDS ON THE PREPACKAGES OF IMPORTED, INTRA-COMMUNITY AND MANUFACTURED TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, SPIRITS AND TOBACCO SUEDE 1), 3)
| Item |
Figure |
Graphics characteristics |
Dimensions in mm |
|
| length |
width |
|||
| 1 |
2 |
3 |
4 |
5 |
| AND |
Fig. |
Flag 4) is printed unilaterally and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black inscriptions placed in four parallel lines along the lines The right margin of bands: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -IMP." and in two parallel lines running along the left margin of the band: " CIGARETTES IMP. -2011 "(" 2011 " is an example of the year of manufacture of the band), at the bottom of the band, under the range, marking of the series and the registration number 2) "RZECZPOSPOLITA POLISH MINISTRY OF FINANCE" around the eagle and the positive microtext "POLSKA MF", roving the upper part of the hand, security in the lower left corner of the band made of bands made of violet and negative microtext "POLSKA MF", Thermochrom paint-under the influence of temperature becomes visible clear element in the form of "tears", protective fibres visible in the bordy, navy and green color |
45 |
22 |
| II |
Fig. 1 and 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of bands: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND SIGN-IMP." and in two parallel lines running along the left margin of the flag: " TODAY IMP. -2011 "(" 2011 " is an example of the year of manufacture of the band), at the bottom of the band, under the range, marking of the series and the registration number 2) "RZECZPOSPOLITA POLISH MINISTRY OF FINANCE" around the eagle and the positive microtext "POLSKA MF", roving the upper part of the hand, security in the lower left corner of the band made of bands made of violet and negative microtext "POLSKA MF", Thermochrom paint-under the influence of temperature becomes visible clear element in the form of "tears", protective fibres visible in the bordy, navy and green color |
45 |
22 |
| III.1 |
Figure 1 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -IMP." and inscriptions in three parallel lines running along the left margin of the flag, specifying the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right margin of the band to mark the series, and under Distribution-Number 2) . Banderola also has a rotogravure print of violet colour: eagle-shaped and moose with a visible angle effect in the form of the letter "S", repeating the negative and negative microtext "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle and the negative-positive microtext "POLSKA MF", perpendicular to the longer side of the flag at the left margin of the band, as well as positive microtext "POLSKA MF" around two sides of a rectangular strip, protective fibres visible in color Billiard, navy and green |
50 |
12 |
| III.2 |
Figure 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -IMP." and inscriptions in three parallel lines, running along the left margin of the band, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right margin of the band to mark the series, and in Central part of the band band-reference number 2) . Banderola has also made a rotogravure technique with two violets of purple: one in the shape of an eagle with two ears placed on the right side of the band and a second rectangular with two ears, with a visible angular effect in the form of the letter 'S', "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" ("RZECZPOSPOLITA POLSKA MINISTRY FINANCES") on the left side of the band, "RZECZPOSPOLITA POLSKA FINANCE" (Polish Ministry of Finance) on the leaves and microtext of the "RZECZPOSPOLITA POLSKA MINISTRY OF FINANCE" (Polish Ministry of Finance) negative-positive "POLSKA MF", perpendicular to the longer side of the band at the right margin of the band, as well as the positive microtext "POLSKA MF" around the rectangular spat, the protective fibres visible in the bordy, navy and green color |
90 |
16 |
| IV.1 |
Figure 1 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -IMP." and inscriptions in three parallel lines running along the left margin of the flag, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right margin of bands marking the series, and on the left Page of the band-registration number 2) . Banderola also has two violet colours: one in the shape of an eagle with leaves and graves of vines placed in the central part of the flag and the other on the right of the band, repeating the microtext of negative-positive "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle, security fibres visible in the bordy, navy and green color |
110 |
14 |
| IV.2 |
Figure 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -IMP." and inscriptions in three parallel lines, running along the left margin of the band, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right of the band marking the series, and on the left bands-the number of the registration number 2) . Banderola also has three violets of purple: one in the shape of an eagle with leaves and graves of vines placed in the central part of the flag, the other on the right side of the band and the third to the left of the band, repeating itself negative-positive microtext "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle and the negative-positive microtext "POLSKA MF" at the hearing at the left margin of the flag, the protective fibres visible in the borlonium, navy and green color |
160 |
16 |
| V |
Fig. |
Flag 4) is printed unilaterally and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black inscriptions placed in four parallel lines along the lines The right margin of the band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -KRAJ." and in two parallel lines running along the left margin of the band: " CIGARETTES COUNTRY. -2011 "(" 2011 " is an example of the year of manufacture of the band), at the bottom of the band, under the range, marking of the series and the registration number 2) "RZECZPOSPOLITA POLISH MINISTRY OF FINANCE" around the eagle and the positive microtext "POLSKA MF", roving the upper part of the hand, security in the lower left corner of the band made of bands made of violet and negative microtext "POLSKA MF", Thermochrom paint-under the influence of temperature becomes visible clear element in the form of "tears", protective fibres visible in the bordy, navy and green color |
45 |
22 |
| VI |
Fig. 1 and 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of bands: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND SIGN-KRAJ." and in two parallel lines running along the left margin of the flag: " TOBACCO COUNTRY. -2011 "(" 2011 " is an example of the year of manufacture of the band), at the bottom of the band, under the range, marking of the series and the registration number 2) "RZECZPOSPOLITA POLISH MINISTRY OF FINANCE" around the eagle and the positive microtext "POLSKA MF", roving the upper part of the hand, security in the lower left corner of the band made of bands made of violet and negative microtext "POLSKA MF", Thermochrom paint-under the influence of temperature becomes visible clear element in the form of "tears", protective fibres visible in the bordy, navy and green color |
45 |
22 |
| VII.1 |
Figure 1 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -KRAJ." and inscriptions in three parallel lines, running along the left margin of the band, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right margin of the band marking the series, and under Distribution-Number 2) . Banderola also has a rotogravure print of violet colour: eagle-shaped and moose with a visible angle effect in the form of the letter "S", repeating the negative and negative microtext "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle and the negative-positive microtext "POLSKA MF" perpendicular to the longer side of the flag at the left margin of the band, as well as positive microtext "POLSKA MF" around two sides of a rectangular strip, protective fibres visible in color Billiard, navy and green |
50 |
12 |
| VII.2 |
Figure 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -KRAJ." and inscriptions in three parallel lines, running along the left margin of the band, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right margin of the band to mark the series, and in Central part of the band band-reference number 2) . Banderola has also made a rotogravure technique with two violets of purple: one in the shape of an eagle with two ears placed on the right side of the band and a second rectangular with two ears, with a visible angular effect in the form of the letter 'S', "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" ("RZECZPOSPOLITA POLSKA MINISTRY FINANCES") on the left side of the band, "RZECZPOSPOLITA POLSKA FINANCE" (Polish Ministry of Finance) on the leaves and microtext of the "RZECZPOSPOLITA POLSKA MINISTRY OF FINANCE" (Polish Ministry of Finance) negative-positive "POLSKA MF", perpendicular to the longer side of the band at the right margin of the band, as well as the positive microtext "POLSKA MF" around the rectangular spat, the protective fibres visible in the bordy, navy and green color |
90 |
16 |
| VIII.1 |
Figure 1 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -KRAJ." and inscriptions in three parallel lines, running along the left margin of the band, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right margin of the band marking the series, and after left of the band band-registration number 2) . Banderola also has two violet colours: one in the shape of an eagle with leaves and graves of vines placed in the central part of the flag and the other on the right of the band, repeating the microtext of negative-positive "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle, security fibres visible in the bordy, navy and green color |
110 |
14 |
| VIII.2 |
Figure 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and beige (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND AKCYZY PODAT. -KRAJ." and inscriptions in three parallel lines, running along the left margin of the band, indicating the capacity of the unit packaging, the series and the year of manufacture of the band, in addition to the right of the band marking the series, and on the left bands-the number of the registration number 2) . Banderola also has three violets of purple: one in the shape of an eagle with leaves and graves of vines placed in the central part of the flag, the other on the right side of the band and the third to the left of the band, repeating itself negative-positive microtext "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle and the negative-positive microtext "POLSKA MF" at the hearing at the left margin of the flag, the protective fibres visible in the borlonium, navy and green color |
160 |
16 |
| IX |
Fig. |
Banderola is printed unilaterally and has an offset technique of beige with a single colour background, inscriptions of black color placed in five parallel lines along the right margin of the band: " MINISTRY OF FINANCE RP to 0.5 l wadding. 2014 CHARACTER OF THE Support. -IMP. " ("2014" is an example of the determination of the year of manufacture of the band), on the right side of the band above the inscriptions stylized the letters "RP", on the left side of the band the graphic item in the shape of a moose changing color depending on the angle of the light, and next to the its designation of the series 'IS/BP/P' at the bottom of the band in the middle of the registration number 2) , in the middle of the band 2D code on a white field, around the white field repeating the microtext "MINISTRY OF FINANCE of the Republic of Poland", security fibres visible in the bordy, navy and green color |
45 |
21 |
| X |
Fig. |
Banderola is printed unilaterally and has an offset technique of beige with a single colour background, black color inscriptions placed in five parallel lines along the right margin of the band: " MINISTRY OF FINANCE of the Republic of Poland 2014 to 0.5 l wads. THE SIGN OF THE SUBDIVISION.-IMP. " ("2014" is an example of the determination of the year of manufacture of the band), on the right hand side of the band above the stylised letters "RP", on the left side of the band the graphic element in the shape of a grape grape-changing colour depending on the angle of the fall of light, and next to it, the "IW/BP/P" series, at the bottom of the band, in the middle of the registration number 2) , in the middle of the band 2D code on a white field, around the white field repeating the microtext "MINISTRY OF FINANCE of the Republic of Poland", security fibres visible in the bordy, navy and green color |
45 |
21 |
| XI |
Fig. |
Banderola is printed unilaterally and has an offset technique of beige with a single colour background, inscriptions of black color placed in five parallel lines along the right margin of the band: " MINISTRY OF FINANCE RP to 0.5 l wadding. 2014 "AKCYZY PODAT. -KRAJ" ("2014" is an example of determining the year of production of the band), on the right side of the band above the inscriptions stylized the letters "RP", on the left side of the band the graphic item in the shape of a moose changing color depending on the angle of the light falling, followed by the designation of the series 'KS/BP/P', at the bottom of the flag in the middle of the registration number 2) , in the middle of the band 2D code on a white field, around the white field repeating the microtext "MINISTRY OF FINANCE of the Republic of Poland", security fibres visible in the bordy, navy and green color |
45 |
21 |
| XII |
Fig. |
Banderola is printed unilaterally and has an offset technique of beige with a single colour background, black color inscriptions placed in five parallel lines along the right margin of the band: " MINISTRY OF FINANCE of the Republic of Poland 2014 to 0.5 l wads. "(2014" is an example of the year of production of the band), on the right side of the band above the inscriptions stylized the letters "RP", on the left side of the band the graphic element in the shape of a grape grove changing the color depending on the from the angle of the light of the light, and next to it, marking the series 'KW/BP/P', at the bottom of the band, in the middle of the registration number 2) , in the middle of the band 2D code on a white field, around the white field repeating the microtext "MINISTRY OF FINANCE of the Republic of Poland", security fibres visible in the bordy, navy and green color |
45 |
21 |
Explanatory notes:
1) The formulae are presented at a scale of 1: 1 and contain a sample year of manufacture of the band.
2) Each type of band shall have a further reference number within the calendar year, for example in the form of zeroed form. The number of the registration number for all bands shall be 1,9 mm.
3) Changes to the other characteristics of the paper flag than the characteristics set out in that Annex and changes in the year of manufacture and the reference numbers of the band shall not constitute a change of the band flag.
4) Perforation may be allowed for marking the band on hard prepackages of tobacco products (cigarettes) in such a way that the incision of the surface of the band is followed by the line of the lid.
Annex 2. [ MODELS OF LEGALISATION BANDS ON PACKAGES OF IMPORTED, INTRA-COMMUNITY ACQUISITIONS AND MANUFACTURED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE-MAKING AND TOBACCO SUEDE]
Annex No 2
MODELS OF LEGALIZATION FLAGS ON THE PREPACKAGES OF IMPORTED, INTRA-COMMUNITY ACQUISITIONS AND MANUFACTURED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, WINE AND TOBACCO SUEDE
I. Pattern of legalization of tobacco products (cigarettes)
Fig.
II. Models of legalization flags on the prepackages of tobacco products (tobacco) and tobacco suede
1. The contents of the product in the package up to 200 g inclusive
Fig. 1 2. Product contents in packaging above 200 g
Figure 2
III. Models of legalization flags on the wrapping of spirits
1. Packaging of up to and including 0,2 litres
Figure 1
2. Packaging with a capacity of more than 0,2 l
Figure 2
IV. Designs for legalisation bands for individual packaging of wine products
1. Packaging with a capacity of up to 0.5 litres inclusive
Figure 1
2. Packaging with a capacity of more than 0,5 l
Figure 2
V. Pattern of self-adhesive legalization band for unit packaging (cans) of spirits products
Fig.
VI. Model of self-adhesive legalization band for individual packaging (cans) of wine products
Fig.
Explanatory notes:
1. Legalization Banderole according to the formulae specified in the item. I-VI shall apply entities which have unlabelled products which are marked incorrectly or unsuitable as signs of excise duty, in particular in the case of damaged marks, which occur outside the procedure for suspension of excise duty.
2. Banderole legalizations according to the formulae specified in the item. III and IV shall apply the operators which transfer the spirits or winemakers from which the excise duty has been paid, from prepackages of the respective bands in other prepackages.
3. Banderole legalizations according to the formulae specified in the item. I-IV shall also apply to the marking of other prepackages of excise goods than those listed in Annex 4 to the Regulation.
4. Banderole legalizations according to the patterns specified in the item. III and IV may be used for the determination of spirits and wine products in prepackaged (canned), imported, intra-Community acquisitions and produced in the territory of the country instead of the band whose designs have been defined as appropriate in item. V and VI.
DESCRIPTION OF THE DESIGNS OF THE FLAG LEGALISATION BAND ON THE PREPACKAGES OF IMPORTED, INTRA-COMMUNITY AND MANUFACTURED TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, SPIRITS AND TOBACCO SUEDE 1), 3)
| Item |
Figure |
Graphics characteristics |
Dimensions in mm |
|
| length |
width |
|||
| 1 |
2 |
3 |
4 |
5 |
| AND |
Fig. |
Flag 4) is printed unilaterally and has an offset technique with a two-colour background: grey (on the margins) and green (in the central part of the band, not including the margins), black inscriptions placed in four parallel lines along the lines Right margin of bands: "MINISTRY OF FINANCE RP TRADEMARK LEGALIZATION" and in two parallel lines running along the left margin of the flag: "CIGARETTES-2011" ("2011" exemplary year of production of the flag), at the bottom Parts of the band, under the range of series designation and registration number 2) "RZECZPOSPOLITA POLISH MINISTRY OF FINANCE" around the eagle and the positive microtext "POLSKA MF", roving the upper part of the hand, security in the lower left corner of the band made of bands made of violet and negative microtext "POLSKA MF", Thermochrom paint-under the influence of temperature becomes visible clear element in the form of "tears", protective fibres visible in the bordy, navy and green color |
45 |
22 |
| II |
Fig. 1 and 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and green (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of band: "MINISTRY OF FINANCE RP TRADEMARK LEGALIZATION" and in two parallel lines running along the left margin of the flag: "TYTOŃ-2011" ("2011" exemplary year of production of the flag), in the lower Parts of the band, under the range of series designation and registration number 2) "RZECZPOSPOLITA POLISH MINISTRY OF FINANCE" around the eagle and the positive microtext "POLSKA MF", roving the upper part of the hand, security in the lower left corner of the band made of bands made of violet and negative microtext "POLSKA MF", Thermochrom paint-under the influence of temperature becomes visible clear element in the form of "tears", protective fibres visible in the bordy, navy and green color |
45 |
22 |
| III.1 |
Figure 1 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and green (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of bands: "MINISTRY OF FINANCE RP TRADEMARK LEGALIZATION" and inscriptions in three parallel lines, running along the left margin of the flag, specifying the capacity of the unit packaging, the series and the year of manufacture flag, in addition in parallel to the right margin of flag series, and under the diversion-the number of the registration number 2) . Banderola also has a rotogravure print of violet colour: eagle-shaped and moose with a visible angle effect in the form of the letter "S", repeating the negative and negative microtext "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle and the negative-positive microtext "POLSKA MF", perpendicular to the longer side of the flag at the left margin of the band, as well as positive microtext "POLSKA MF" around two sides of a rectangular strip, protective fibres visible in color Billiard, navy and green |
50 |
12 |
| III.2 |
Figure 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and green (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of bands: "MINISTRY OF FINANCE RP TRADEMARK LEGALIZATION" and inscriptions in three parallel lines, running along the left margin of the flag, specifying the capacity of the unit packaging, the series and the year of manufacture flag, in addition in parallel to the right margin of flag series, and in the central part of the band band-the number of the records 2) . Banderola has also made a rotogravure technique with two violets of purple: one in the shape of an eagle with two ears placed on the right side of the band and a second rectangular with two ears, with a visible angular effect in the form of the letter 'S', "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" ("RZECZPOSPOLITA POLSKA MINISTRY FINANCES") on the left side of the band, "RZECZPOSPOLITA POLSKA FINANCE" (Polish Ministry of Finance) on the leaves and microtext of the "RZECZPOSPOLITA POLSKA MINISTRY OF FINANCE" (Polish Ministry of Finance) negative-positive "POLSKA MF", perpendicular to the longer side of the band at the right margin of the band, as well as the positive microtext "POLSKA MF" around the rectangular spat, the protective fibres visible in the bordy, navy and green color |
90 |
16 |
| IV.1 |
Figure 1 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and green (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of bands: "MINISTRY OF FINANCE RP TRADEMARK LEGALIZATION" and inscriptions in three parallel lines, running along the left margin of the flag, specifying the capacity of the unit packaging, the series and the year of manufacture flag, in addition in parallel to the right margin of flag series, and on the left side of the band band-the number of the registration number 2) . Banderola also has two violet colours: one in the shape of an eagle with leaves and graves of vines placed in the central part of the flag and the other on the right of the band, repeating the microtext of negative-positive "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle, security fibres visible in the bordy, navy and green color |
110 |
14 |
| IV.2 |
Figure 2 |
Banderola is printed on one side and has an offset technique with a two-colour background: grey (on the margins) and green (in the central part of the band, not including the margins), black colour inscriptions placed in four parallel lines along the right margin of bands: "MINISTRY OF FINANCE RP TRADEMARK LEGALIZATION" and inscriptions in three parallel lines, running along the left margin of the flag, specifying the capacity of the unit packaging, the series and the year of manufacture flag, in addition to the right of the band marking the series, and on the left Page of the band-registration number 2) . Banderola also has three violets of purple: one in the shape of an eagle with leaves and graves of vines placed in the central part of the flag, the other on the right side of the band and the third to the left of the band, repeating itself negative-positive microtext "RZECZPOSPOLITA POLSKA MINISTRY FINANCES" around the eagle and the negative-positive microtext "POLSKA MF" at the hearing at the left margin of the flag, the protective fibres visible in the borlonium, navy and green color |
160 |
16 |
| V |
Fig. |
Banderola is printed unilaterally and has an offset technique of green unicolor background, inscriptions of the black color placed in five parallel lines along the right margin of the band: " MINISTRY OF FINANCE RP to 0.5 l waded. 2014 EXCISE CHARACTER LEGALIZATION "(" 2014 "is an example of determining the year of manufacture of the band), on the right side of the band above the inscriptions stylized the letters" RP ", on the left side of the band the graphic item in the shape of a moose changing color depending on the angle of the light falling, followed by the designation of the series 'S/BL/P', at the bottom of the band in the middle of the registration number 2) , in the middle of the band 2D code on a white field, around the white field repeating the microtext "MINISTRY OF FINANCE of the Republic of Poland", security fibres visible in the bordy, navy and green color |
45 |
21 |
| VI |
Fig. |
Banderola is printed unilaterally and has an offset technique of beige with a single colour background, black color inscriptions placed in five parallel lines along the right margin of the band: " MINISTRY OF FINANCE of the Republic of Poland 2014 to 0.5 l wads. SIGN OF LEGALIZATION "(" 2014 "is an example of the year of manufacture of the band), on the right side of the band over the inscriptions stylized the letters" RP ", on the left side of the band the graphic element in the shape of a grape grove changing color depending on the from the angle of the light of the light, followed by the 'W/BL/P' series, at the bottom of the band, in the centre of the registration number 2) , in the middle of the band 2D code on a white field, around the white field repeating the microtext "MINISTRY OF FINANCE of the Republic of Poland", security fibres visible in the bordy, navy and green color |
45 |
21 |
Explanatory notes:
1) The formulae are presented at a scale of 1: 1 and contain a sample year of manufacture of the band.
2) Each type of band shall have a further reference number within the calendar year, for example in the form of zeroed form. The number of the registration number for all bands shall be 1,9 mm.
3) Changes to the other characteristics of the paper flag than the characteristics set out in that Annex and changes in the year of manufacture and the reference numbers of the band shall not constitute a change of the band flag.
4) Perforation may be allowed for marking the band on hard prepackages of tobacco products (cigarettes) in such a way that the incision of the surface of the band is followed by the line of the lid.
Annex 3. [ CRITERIA FOR THE QUALITY OF TAX AND LEGALISATION FLAGS ON THE PREPACKAGES OF IMPORTED, INTRA-COMMUNITY AND MANUFACTURED TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS AND WINE-PRODUCED IN THE TERRITORY OF THE COUNTRY TOBACCO]
Annex No 3
QUALITATIVE CRITERIA FOR TAX AND LEGALISATION BANDS ON UNIT PACKAGES IMPORTED, INTRA-COMMUNITY PURCHASED AND MANUFACTURED IN THE TERRITORY OF THE COUNTRY OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS AND WINE-MAKING AND SUEDE TOBACCO
Bands on prepackages of imported, intra-Community and manufactured tobacco products (cigarettes, tobacco), spirits, wine-making, tobacco suede and sample bands should be able to meet the following quality criteria, i.e. read:
1) cut in accordance with the fixed dimensions with a precision of +/-0,2 mm, with a tolerable deviation from the perpendicular, which shall not be more than 0,6 mm,
2. unchanged in terms of colour properties, for at least 12 months from the date of manufacture of the flag at a storage temperature of 22 ° C and a relative humidity of 60%,
3. printed with an acceptable deviation of the offset, rotogravure or other elements of not more than 1,5 mm in relation to those elements on the reference bands, provided that these elements do not overlap,
4) with a numbering that may not appear on other graphic items than the background, except for the flag on the unit packaging of wine products with a capacity of up to 0,5 l and band per unit packaging of tobacco products (cigarettes, tobacco) and tobacco suede, where partially can be placed on the fragment of a ditment.
The quality criteria of sheet bands are as follows:
1) bands of bands on the packaging of tobacco products (cigarettes, tobacco) and tobacco suede: format 510 mm × 700 mm (with a tolerance of +/-1,5 mm), 315 pieces of bands on each sheet (15 rows of 21 pieces of band in each row),
2) band bands on packing units of spirits with a capacity of up to 0,2 l: format 410 mm × 450 mm (with a tolerance of +/-2,0 mm), 240 pieces of band on each sheet (8 rows of 30 pieces per row),
3) band bands on packing units of spirits with a capacity of more than 0,2 l: format 510 mm × 680 mm (with a tolerance of +/-2,0 mm), 203 art bands on each sheet (7 rows of 29 pieces per row),
4) bands of bands on the unit packaging of wine products with a capacity of up to 0.5 l: format 480 mm × 700 mm (with a tolerance of +/-1,5 mm), 180 pieces of bands on each sheet (6 rows of 30 pieces in each row),
5) bands of bands on the unit packaging of wine products with a capacity greater than 0,5 l: format 480 mm × 680 mm (with a tolerance of +/-1,5 mm), 100 pieces of bands on each sheet (4 rows of 25 pieces per row).
The parameters of the band on sheets shall be in accordance with the quality criteria set out in relation to the bands of the cut.
Other derogations from the above set are not permissible.
Annex 3a. [ QUALITATIVE CRITERIA FOR TAX BANDS AND LEGALIZATIONS OF SELF-ADHESIVE ON PREPACKAGES (PACKS) IMPORTED, INTRA-COMMUNITY ACQUISITIONS AND PRODUCED IN THE COUNTRY OF SPIRITS AND WINE PRODUCTS]
Annex No 3a
QUALITATIVE CRITERIA FOR TAX BANDS AND LEGALIZATIONS OF SELF-ADHESIVE ON PREPACKAGES (boxes) IMPORTED, INTRA-COMMUNITY ACQUISITIONS AND PRODUCED IN THE COUNTRY OF SPIRITS AND WINE PRODUCTS
Self-adhesive bands on unit packaging (cans) imported, purchased intraCommunity and produced in the country of spirits and wine products and respectively the test bands should meet the following criteria: qualitative:
1) format 112 × 145 mm (with a tolerance of +/-0.5 mm), 10 pieces of untanned self-adhesive band with a dimension of 45 × 21 mm on each sector,
2) Self-adhesive bands should be stored in protective packages before moisture, away from heat and sunlight sources, in stacks not higher than 50 cm. Optimal storage conditions are 50-55% relative humidity and temperature of 20-22 °C,
3. they shall be printed with an acceptable deviation of the offset, rotogravure or other elements of not more than 1,5 mm in relation to those elements on the reference bands, provided that these elements are not preserved;
4) have a numbering that may not appear on other graphic items than the background.
Other derogations from the above set are not permissible.
Annex 4. [ WAYS OF APPLYING THE FLAG TO THE UNIT PACKAGES OF EXCISE GOODS]
Annex No 4
METHODS OF AFFIXING THE FLAG TO THE UNIT PACKAGING OF EXCISE GOODS
Figure 1
Figure 1 shows how to strengthen the appropriate adhesive of the band:
-a tax with dimensions of 45 × 22 mm directly on the hard packaging of the unit cigarettes (under cellophane), at the top of the back and on the side of the package, in the shape of the letter 'L', situated horizontally to the height of the package,
-a legalization with dimensions of 45 × 22 mm on the hard packaging of the unit cigarettes at the top of the back and on the side of the pack of the unit cigarettes, in the shape of the letter 'L', situated horizontally to the height of the package. The legalization flag is applied to the existing state of the unit pack.
Figure 2
Figure 2 shows how to strengthen the appropriate adhesive of the band:
-a tax with dimensions of 45 × 22 mm directly on the soft packaging of the unit cigarettes (under cellophane, if any) from the top of the package, in the form of an inverted letter "U",
-a legalization of 45 × 22 mm on a soft unit package from the top of the package, in the shape of the inverted letter "U". The legalization flag is applied to the existing state of the unit pack.
Figure 3
Figure 3 shows how to strengthen the corresponding tax and legalization bands with the dimensions of 45 x 22 mm, directly on the unit packaging. The band should be placed in the shape of the letter 'I', vertically on the closing of the pack, parallel to the shorter side of the pack on the right or left side of the pack.
Figure 4
Figure 4 provide a means of strengthening the corresponding tax and legalization bands of 50 × 12 mm, directly on the unit packaging (bottle) of a spirit product with a capacity (content) up to and including 0,2 l and a tax band and a legalisation, measuring 90 × 16 mm, directly on the unit packaging (bottle) of a spirit product with a capacity (content) of more than 0,2 l (upwards on the closure and the neck of the packaging, in the form of a reversed letter 'L'), with the inscription "MINISTRY OF FINANCE OF THE REPUBLIC OF POLAND. -KRAJ." (suitably for the type of band) included in the margin of the band is on the packaging cap.
Figure 5
Figure 5 provide a means of strengthening the corresponding tax and legalization bands of 110 × 14 mm, directly on the unit packaging (bottle) of a wine product with a capacity (content) of up to 0,5 l inclusive and a tax band and the legalisation, with dimensions of 160 × 16 mm, directly on the packaging unit (bottle) of a wine product with a capacity (content) of more than 0,5 l (upwards on the closure and the neck of the packaging, in the form of an inverted letter 'U').
Figure 6
Figure 6 shows how to strengthen the adhesive bandage onto a can. The tax and legalisation adhesive band with dimensions of 45 x 21 mm is placed directly on the lid of the box in such a way that its shorter part is placed on the key for opening the package, and the longer part crosses the perforation The age of
Annex 5. [ MODEL-REQUEST FOR INDICATION OF THE METHOD OF APPLICATION OF THE FLAG ON AN UNUSUAL PACKAGE OF INDIVIDUAL EXCISE GOODS]
Annex No 5
MODEL -APPLICATION FOR INDICATION OF HOW TO APPLY THE FLAG TO UNUSUAL PACKAGES OF INDIVIDUAL EXCISE GOODS
Annex 6. [ MODEL-REQUEST FOR A PHOTOGRAPH OF THE FLAG OF A UNIT OF PACKAGES OF EXCISE GOODS OR OF EXCISE GOODS]
Annex No 6
MODEL -REQUEST FOR A PHOTOGRAPH OF THE FLAG OF A UNIT OF PACKAGES OF EXCISE GOODS OR OF EXCISE GOODS
Annex 7. [ MODEL-INITIAL DEMAND FOR TAX AND LEGALISATION BANDS]
Annex No 7
MODEL -INITIAL DEMAND FOR TAX AND LEGALISATION BANDS
Annex 8. [ AMOUNT OF TAX BANDS CONSTITUTING THE VALUE OF THE TAX BANDS]
Annex No 8
AMOUNT OF TAX BANDS
Table 1. Imported, intra-Community acquired and manufactured in the territory of the country tobacco products (cigarettes, tobacco) and tobacco droughts (cigarettes)
| Seq. |
Type of tobacco products in the packaging unit |
Amount constituting the value of tax bands in PLN |
| 1 |
Cigarettes imported, intra-Community acquisitions and produced on the territory of the country |
0.15 |
| 2 |
Tobacco and dried tobacco imported, intra-Community acquired and produced on the territory of the country, up to 200 g |
0.15 |
| 3 |
Tobacco and dried tobacco imported, intra-Community acquired and produced on the territory of the country, above 200 g |
0.23 |
Table 2. Import, intra-Community acquired and produced on the territory of the country
| Seq. |
Volume in litres/type of packaging unit |
Amount constituting the value of tax bands in PLN |
| 1 |
up to 0,2 |
0.5 |
| 2 |
over 0,2 |
0.85 |
| 3 |
Can |
0.5 |
Table 3. Imported, intra-Community acquired and produced on the territory of the country wine products
| Seq. |
Volume in litres/type of packaging unit |
Amount constituting the value of tax bands in PLN |
| 1 |
to 0.5 inclusive |
0.02 |
| 2 |
over 0,5 |
0.08 |
| 3 |
Can |
0.02 |
Annex 9. [ AMOUNT OF AMOUNTS TO BE PAID TO COVER THE COST OF PRODUCING THE TAX FLAG]
Annex No 9
AMOUNT OF THE AMOUNTS TO BE PAID TO COVER THE COSTS OF PRODUCING THE TAX FLAG
Table 1. Imported, intra-Community acquired and manufactured in the territory of the country tobacco products (cigarettes, tobacco) and tobacco droughts (cigarettes)
| Seq. |
Dimension of the band in mm |
Amount to be paid to cover the cost of producing the band in sheets for 1000 pcs. in zł |
Amount of the amounts paid to cover the costs of producing the band, cut in 1000 pieces. in zł |
| 1 |
45 x 22 |
12.40 |
14.47 |
Table 2. Import, intra-Community acquired and produced on the territory of the country
| Seq. |
Dimension of the band in mm |
Amount to be paid to cover the cost of producing the band in sheets for 1000 pcs. in zł |
Amount of the amounts paid to cover the costs of producing the band, cut in 1000 pieces. in zł |
| 1 |
50 x 12 |
14.47 |
20.10 |
| 2 |
90 x 16 |
24.59 |
29.88 |
Table 3. Imported, intra-Community acquired and produced on the territory of the country wine products
| Seq. |
Dimension of the band in mm |
Amount to be paid to cover the cost of producing the band in sheets for 1000 pcs. in zł |
Amount of the amounts paid to cover the costs of producing the band, cut in 1000 pieces. in zł |
| 1 |
110 x 14 |
14.57 |
17.26 |
| 2 |
160 x 16 |
18.25 |
20.98 |
Table 4. Imported, intra-Community acquired and produced on the territory of the country spirits and wine products in small packs (canned)
| Seq. |
Dimension of the band in mm |
Amounts to be paid to cover the cost of producing the flag in the sectors for 1000 pcs. in zł |
| 1 |
45 x 21 |
56.35 |
Annex 10. [ AMOUNT OF MANUFACTURING COSTS OF THE FLAG OF LEGALISATION]
Annex No 10
AMOUNT OF PRODUCTION COSTS OF LEGALISATION FLAG
Table 1. Imported, intra-Community acquired and manufactured in the territory of the country tobacco products (cigarettes, tobacco) and tobacco droughts (cigarettes)
| Seq. |
Dimension of the band in mm |
Amount of production costs of the band in sheets per 1000 pcs in zł |
Amount of manufacturing costs of the band, cut per 1000 pcs. in zł |
| 1 |
45 x 22 |
15.13 |
17.03 |
Table 2. Import, intra-Community acquired and produced on the territory of the country
| Seq. |
Dimension of the band in mm |
Amount of production costs of the band in sheets per 1000 pcs in zł |
Amount of manufacturing costs of the band, cut per 1000 pcs. in zł |
| 1 |
50 x 12 |
18.07 |
25.06 |
| 2 |
90 x 16 |
30.71 |
37.34 |
Table 3. Imported, intra-Community acquired and produced on the territory of the country wine products
| Seq. |
Dimension of the band in mm |
Amount of production costs of the band in sheets per 1000 pcs in zł |
Amount of manufacturing costs of the band, cut per 1000 pcs. in zł |
| 1 |
110 x 14 |
18.17 |
21.55 |
| 2 |
160 x 16 |
22.78 |
26.20 |
Table 4. Imported, intra-Community acquired and produced on the territory of the country spirits and wine products in small packs (canned)
| Seq. |
Dimension of the band in mm |
Amount of manufacturing costs of the flag in the sectors per 1000 pcs. in zł |
| 1 |
45 x 21 |
70.43 |
Annex 11. [ AMOUNT OF SALES RECEIVABLES OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, SPIRITS, AND TOBACCO SUEDE]
Annex No 11
AMOUNT OF SALES RECEIVABLES OF THE SALE OF LEGALIZATION OF TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, SPIRITS AND TOBACCO SUEDE
| Seq. |
Type of product in the unit package and type or capacity Package size |
Charge for sale of legalization bands in PLN |
| 1 |
Cigarettes in all packages 1) -irrespective of the number of cigarettes |
1.30 |
| 2 |
Tobacco and droughts in all packages 2) -regardless of the grammar |
1.30 |
| 3 |
Spirit products in the package 3) with a capacity of up to 0,2 litres, |
1.30 |
| 4 |
Spirit products in the package 3) with a capacity greater than 0,2 l |
1.30 |
| 5 |
Wine products in the package 4) with a capacity up to and including 0,5 litres |
1.30 |
| 6 |
Wine products in the package 4) with a capacity greater than 0,5 l |
1.30 |
| 7 |
Canned or spirit-based articles of spirit or wine |
1.30 |
Explanatory notes:
1) The flag of legalisation also applies to all non-standard packages of prepackages other than those specified in Annex No 4 (Figure. 1 and 2) to the Regulation.
2) The flag of legalisation also applies to all non-standard packages of prepackages other than those specified in Annex No 4 (Figure. 3) to the Regulation.
3) The flag of legalisation also applies to all non-standard packages of prepackages other than those specified in Annex No 4 (Figure. 4) to the Regulation.
4) The flag of legalisation also applies to all non-standard packages of prepackages other than those specified in Annex No 4 (Figure. 5) to the Regulation.
Annex 12. [ MODEL-APPLICATION FOR THE ISSUE OF THE TAX BANDS OR THE SALE OF THE FLAG OF LEGALISATION AND FOR THE ISSUE OF AN AUTHORISATION TO TAKE THE FLAG]
Annex No 12
MODEL -APPLICATION FOR THE ISSUE OF A TAX FLAG OR THE SALE OF THE FLAG OF LEGALISATION AND FOR THE ISSUE OF AN AUTHORISATION TO TAKE THE FLAG
Annex 13. [ MODEL-AUTHORISATION TO RECEIVE THE TAX AND LEGALISATION BANDS]
Annex No 13
MODEL -AUTHORISATION TO RECEIVE THE TAX AND LEGALISATION FLAG [ 1]
DESCRIPTION OF THE MODEL OF THE AUTHORISATION OF THE TAX AND LEGALISATION BANDS ON THE PREPACKAGES OF IMPORTED, INTRA-COMMUNITY AND MANUFACTURED TOBACCO PRODUCTS (CIGARETTES, TOBACCO), SPIRITS, AND WINE-PRODUCED IN THE TERRITORY OF THE COUNTRY AND TOBACCO SUEDE 1)
| Figure |
Graphics characteristics |
Dimensions in mm |
|
| height |
width |
||
| 1 |
2 |
3 |
4 |
| Fig. |
The authorization is printed bilaterally: on white paper in the shade of chamois is visible made by the offset technique of the background in beige-the central part of the printed uniformly is surrounded by a guilloche frame. Awers constitutes the authorization form; all inscriptions in black, except printed typographic technique in the color red 7-digit authorization number 2) On the reversion of the authorisation there are explanations printed in black indicating the way the form was completed. On the entire surface of the entitlement there is visible regularly located watermark in the form of the so-called. rose winds and safety fibers in the colours: blueberry, navy blue and green. |
297 |
210 |
Explanatory notes:
1) The authorisation formula shall be presented at a scale of 1:1.
2) The authorisation shall have a record number of continuous numbering, for example, in the form of zeroed order.
Annex 14. [ MODEL-RECORDS ISSUED, USED TO CARRY, DAMAGED, DESTROYED, LOST AND RETURNED TAX AND LEGALISATION BANDS]
Annex No 14
MODEL -RECORDS ISSUED, USED TO CARRY, DAMAGED, DESTROYED, LOST, AND RETURNED TAX AND LEGALIZATION FLAGS
Annex 15. [ MODEL-RECORDS ISSUED, USED, DAMAGED, LOST, RETURNED AND DESTROYED TAX AND LEGALISATION BANDS BY ENTITIES CARRYING OUT THE TAX WAREHOUSE, TO WHICH THE OWNER OF THE EXCISE GOODS REFERRED TO IN ARTICLE 13 (3) LAWS, HANDED OVER TO THE BAND]
Annex No 15
MODEL -RECORDS ISSUED, USED, DAMAGED, LOST, RETURNED AND DESTROYED TAX AND LEGALISATION BANDS BY ENTITIES CARRYING OUT THE TAX WAREHOUSE, TO WHICH THE HOLDER OF EXCISE GOODS REFERRED TO IN ARTICLE 13 (3) LAWS, HANDED OVER TO THE BAND
Annex 16. [ MODEL-PROTOCOL ON THE LOSS, DESTRUCTION OR DAMAGE OR DESTRUCTION OF THE DAMAGED OR DESTROYED FLAG]
Annex No 16
MODEL -A PROTOCOL ON THE LOSS, DESTRUCTION OR DAMAGE OF, OR DESTRUCTION OF, THE DAMAGED OR DESTROYED FLAG
Annex 17. [ MODEL-PROTOCOL ON THE ISSUE OR RETURN OF THE FLAG]
Annex No 17
MODEL -PROTOCOL ON THE ISSUE OR RETURN OF THE FLAG
[ 1] On the basis of § 2 of the Ordinance of the Minister of Finance dated 12 August 2014 amending the Regulation on the determination of excise goods marks of excise duties (Journal of Laws of the European Union 1095) until the exhaustion of the outlays of the forms, however no longer than until 31 December 2015, may be used the model of acceptance authorisations of the flag set out in Annex No. 13 in the version applicable until 20 September 2014.
