The Act Of 6 December 2008 On Excise

Original Language Title: USTAWA z dnia 6 grudnia 2008 r. o podatku akcyzowym

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ACT

of 6 December 2008

o Excise duty ¹⁾

SECTION I

General provisions

Article 1. [ Regulatory scope] 1. The Act lays down the taxation of excise duty, hereinafter referred to as the "excise duty", of excise goods and of passenger cars, the organization of the marketing of excise goods, and the determination of excise signs.

2. Akcyza is the revenue of the State budget.

Art. 2. [ Definitions] 1. The terms used in the determination shall mean:

1) excise goods-energy products, electricity, alcoholic beverages, tobacco products and dried tobacco, as set out in Annex no 1 to the Act;

1a) Coal products-energy products, as defined in the item. 19-21 of Annex 1 to the Act;

(1b) gas products-energy products of CN codes 2705 00 00, 2711 11 00, 2711 21 00, 2711 29 00 and other fuel fuels referred to in Article 3 (1) (a) of the Directive shall be defined as having been made available to the Commission. 89 par. 1 point 15 (b), excluding energy products of CN code 2901 10 00;

2) territory of the country-the territory of the Republic of Poland

(3) the territory of a Member State, the territory of a Member State to which, in accordance with Article Article 52 of the Treaty on European Union and Article 349 and 355 of the Treaty on the Functioning of the European Union shall apply to these Treaties, excluding the territory of the country, except that:

(a) is not recognised as a territory of a Member State:

-the Canary Islands, subject to paragraph 1. 2,

-the French territories referred to in Article 349 and Art. 355 (3) Subject to paragraph 1 of the Treaty on the Functioning of the European Union, 3,

-the Åland Islands,

-the Channel Islands,

-territories falling within the scope of Article 355 (3) 3 of the Treaty on the Functioning of the European Union

-the island of Heligoland,

-the area of Buesingen,

-Ceuta,

-Melilla,

-Livigno,

-Campione d' Italia,

-the Italian waters of Lake Lugano,

(b) the movement of excise goods:

-having a beginning in the Principality of Monaco or destined for the Principality of Monaco shall be considered as a shipment of origin in the French Republic or destined for the French Republic,

-having a start in Jungholz and Mittelberg (Kleines Walsertal) or destined for Jungholz and Mittelberg (Kleines Walsertal) shall be considered as a shipment to be started in the Federal Republic of Germany or destined for the Federal Republic of Germany Germany,

-beginning on the Isle of Man or destined for the Isle of Man shall be considered as a movement to be established in the United Kingdom of Great Britain and Northern Ireland or to the United Kingdom of Great Britain and Ireland Northern,

-having its origin in San Marino or intended for San Marino shall be regarded as a movement which has begun in the Italian Republic or is intended for the Italian Republic,

-having a start in the sovereign zones of the United Kingdom of Great Britain and Northern Ireland Akrotiri and Dhekelia or destined for the sovereign zones of the United Kingdom of Great Britain and Northern Ireland Akrotiri and Dhekelia the Republic of Cyprus or the Republic of Cyprus is considered to be a movement which is established in the Republic of Cyprus;

4. the territory of the European Union-the territory of the country and territories of the Member States;

(5) the territory of a third country, territory other than the territory of the European Union;

6) export-export of excise goods or passenger cars from the territory of the country outside the territory of the European Union, confirmed by the customs body referred to in art. 221 (1) 2 or Article 332 (1) 3-4 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015. laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code (Dz. Urz. EU L 343 of 29.12.2015, p. 558, with late. zm.), hereinafter referred to as "Regulation 2015/2447", on the basis of information obtained from the competent customs body pursuant to art. 329 of that Regulation;

(7) import-import:

(a) passenger cars from the territory of a third country in the national territory,

(b) excise goods from the territory of a third country on national territory:

-if such products are not placed under the special procedure when they are entered into the territory of the country: external transit, customs warehousing, free zone, temporary admission or inward processing, and shall not be covered by the special procedure. Temporary storage,

-if the temporary storage of such products has been completed or a special procedure has been closed: external transit, customs warehousing, free zone, temporary importation or inward processing, which the products have been covered by, and a customs debt was incurred;

(8) intra-Community supply-movement of excise goods or passenger cars from the territory of a country in the territory of a Member State;

9. intra-Community acquisition-the movement of excise goods or passenger cars from the territory of a Member State within the territory of the country;

10) tax warehouse-the place where the specific excise goods are: produced, stored, transhipped or to which the products are introduced, or from which they are derived-by means of suspension of excise duty; in the case of the tax warehouse located in the territory of the country shall be determined in the permit issued by the competent authority of the customs office;

11) a tax warehouse operator-an entity that has been authorised to operate a tax warehouse;

12) procedure for suspension of excise duty-the procedure used for the production, storage, transhipment and movement of excise goods, during which, when the conditions laid down in the provisions of this Law and the implementing acts are fulfilled issued on its basis, the tax obligation does not create a tax liability;

(13) registered consignee-an entity authorised to acquire intra-Community acquisitions, or for a one-off intra-Community acquisition of excise goods sent under the suspension of excise duty, within the framework of the economic activities, hereinafter referred to as "the authorisation for the acquisition of excise goods as a registered consignee" or "an authorisation for a one-off acquisition of excise goods as a registered consignee";

14) (repealed)

14a) a registered consignor-an entity authorised to send imported excise goods from the place of import using a duty suspension arrangement, in the course of business activity;

15) e-AD-the electronic administrative document, on the basis of which excise goods are moved by means of suspension of excise duty;

15a) an e-AD replacement document-a document on the basis of which excise goods are moved by means of suspension of excise duty, where the System is not available, containing the same data as e-AD;

16) simplified accompanying document-the document on the basis of which it travels, within the framework of intra-Community supply or intra-Community acquisitions, excise goods listed in Annex 2 to the Act, located outside the procedure the suspension of excise duty and the ethyl alcohol completely contaminated by means of ethyl alcohol contamination under Commission Regulation (EC) No 3199/93 of 22 November 1993 (OJ 1993 L 31, p. 1). on the mutual recognition of procedures for the total denaturing of alcohol for the purposes of exemption from excise duty (Dz. Urz. EC L 288, 23.11.1993, p. 12, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 249, of late. zm.);

(17) the signs of excise duty, as defined by the Minister responsible for public finance, for the determination of excise goods subject to the obligation of marking, including:

(a) tax signs of excise duty, which are a confirmation of the payment of the amount constituting the tax marks of excise duty,

(b) the legalisation marks of excise duty, which are the confirmation of the right of the entity to designate excise goods by excise duty, to the destination of those products for sale;

18) invoice-an invoice within the meaning of the provisions on tax on goods and services containing the buyer's data and its address, and data on the quantity (number) and measure of the acquired excise goods or passenger cars;

18a) document of delivery-a document on the basis of which the excise goods covered by the exemption from excise duty on the territory of the country are moved on the basis of their destination or excise goods listed in Annex No. 2 to the Act, taxed at zero rate excise duty on account of their use;

(19) final buyer-an entity acquiring electricity, not having a concession for the manufacture, transmission, distribution or trading of electricity within the meaning of the provisions of the Act of 10 April 1997. -Energy law (Dz. U. 2012 r. items 1059, with late. zm.), excluding:

(a) a freight exchange company within the meaning of the Law of 26 October 2000. o freight exchanges (Dz. U. of 2016 r. items 719, 831 and 904) acquiring electricity from the performance of the function described in Article 5 par. 3a of the Act of 26 October 2000. o freight exchanges,

(b) commodity brokerage houses and brokerage houses within the meaning of the Act of 26 October 2000. o freight exchanges purchasing electricity from the performance of the function described in art. 9 ust. 2 of the Act of 26 October 2000. o freight exchanges or purchases of electricity for the account of a donating order on a regulated market within the meaning of the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2016 r. items 1636, 1948 and 1997),

c) the exchange clearing house, the National Depository for Securities S.A. or the company the National Depository of which has delegated the performance of the tasks of the tasks referred to in art. 48 (1) 2 of the Act of 29 July 2005. on the trading of financial instruments, purchasing electricity from the performance of the function described in Article 9 ust. 2 of the Act of 26 October 2000. o freight exchanges,

(d) a company which simultaneously operates a clearing house and a clearing house within the meaning of the Law of 29 July 2005. the trading of financial instruments for the acquisition of electricity from the exercise of the functions referred to in Article 68a (a) 14 of the Act of 29 July 2005. the trading of financial instruments or for the settlement and settlement of transactions concluded on a regulated market;

19a) final purchaser of gas-entity which:

(a) acquires in the territory of the country, imports or acquires intra-Community gas products, or

(b) has been obtained in a manner other than by way of acquisition of gaseous products

-a non-mediated gas agent;

20) losses of excise goods-any losses:

(a) the excise goods referred to in Annex No 2 to the Act, subject to excise duty other than the zero rate, arising from the application of the suspension of excise duty, except for losses arising during the production of energy products or tobacco products,

(b) covered by the excise duty free of excise duty on account of the purpose of:

-alcoholic beverages,

-energy products, with the exception of coal products, moved and, in the case of an intermediary, also stored,

(c) coal products arising in the course of their movement within the territory of the country in connection with the performance of an act under excise duty,

(d) excise goods not listed in Annex No 2 to the Act, taxed by excise duty other than the zero rate, arising from the application of the excise duty suspension procedure, excluding losses incurred during production,

(e) the excise goods referred to in Annex No 2 to the Act, taxed at a zero rate of excise duty on account of their use, arising during:

-the application of the excise duty suspension procedure, excluding losses incurred during production,

-movement outside the suspension of excise duty, on the basis of a delivery document;

(21) sale-factual or legal action, resulting in the transfer of possession or ownership of the object of sale to another entity;

22) operator using-entity:

(a) resident, established or established in the territory of a country which supplies excise goods which are exempt from excise duty by virtue of their use for the purposes of exemption,

(b) not domiciling, established or established in the territory of the country which receives the acquired energy products exempt from excise duty on account of their purpose, as defined in Article 3 (1) of Regulation (EC) No matter. 32 par. 1 (1) and (2), directly to a permanently installed container on an aircraft or craft, if the aircraft or watercraft for which the acquired products are supplied is identified in the delivery document;

(23) a intermediary-entity established or resident in the territory of the country to which the authorisation was granted for the supply of excise goods covered by the excise duty exemption on the grounds of their the destination from the tax warehouse on the territory of the country to the consumable entity, and in the case of excise goods referred to in art. 32 par. 1, also originating directly from the import;

23a) intermediary carbon entity-entity established or resident in the territory of the country:

(a) making sales, intra-Community supplies, intra-Community acquisitions, imports or exports of coal-fired products, or

(b) using coal products for the purposes of excise duty exemption and for the purposes of excise duty not exempted from excise duty, or

-who has informed the competent Chief Executive of the customs office of that activity in writing;

23b) intermediary tobacco operator-an entity resident or established on the territory of the country, a foreign entrepreneur with a branch established on the territory of the country, created on the terms and conditions specified in the Act of the day 2 July 2004 about the freedom of economic activity (Dz. U. of 2016 r. items 1829, 1948, 1961 and 1997) or foreign entrepreneur, who appointed an entity representing him on the territory of the country, conducting business activity in the scope of the tobacco suede, which was entered into the intermediary register of entities tobacco;

23c) final purchaser of coal-the entity which:

(a) acquires in the territory of the country, imports or acquires intra-Community coal-fired products, or

(b) has been obtained in a manner other than by way of the acquisition of coal products

-a non-mediated carbon agent;

23d) intermediary gas operator-an entity established or resident in the territory of the country or licensed to trade natural gas in the territory of the country:

(a) making sales, intra-Community supplies, intra-Community acquisitions, imports or exports of gas products, or

(b) using gaseous products for the purposes of excise duty exemption and for the purposes of excise duty not exempted from excise duty, or

(d) a company operating a stock exchange within the meaning of the Law of 26 October 2000. o freight exchanges, purchasing gas products for the performance of the functions described in art. 5 par. 3a of the Act of 26 October 2000. o freight exchanges, or

(e) a trade in a brokerage house or a brokerage house within the meaning of the Law of 26 October 2000. o freight exchanges which purchase gas products for the performance of the functions described in Art. 9 ust. 2 of the Act of 26 October 2000. o freight exchanges or acquiring gas products to an account giving an order on a regulated market within the meaning of the Act of 29 July 2005. the trading of financial instruments, or

(f) an exchange clearing house, the National Depository for Securities S.A. or a company the National Depository of which has delegated the performance of tasks in the field of tasks referred to in Art. 48 (1) 2 of the Act of 29 July 2005. on the trading of financial instruments, acquiring gas products for the performance of the functions described in Article 9 ust. 2 of the Act of 26 October 2000. o freight exchanges, or

(g) which is a company which is at the same time a clearing house and a clearing house within the meaning of the Law of 29 July 2005. on the trading of financial instruments, acquiring gas products for the performance of the functions referred to in Article 68a (a) 14 of the Act of 29 July 2005. o trading of financial instruments, or for the settlement and settlement of transactions concluded on a regulated market

-who has informed the competent Chief Executive of the customs office of that activity in writing;

24) (repealed)

25) the place of import-a place other than the tax warehouse in which imported excise goods are located at the time of release for free circulation within the meaning of the customs legislation;

26) System-a national ICT system serving to handle the movement of excise goods by means of suspension of excise duty, in particular for the transmission of e-AD, acceptance report and export report, invalidation of e-AD, changes the destinations and the notifications of the change of destination referred to in Commission Regulation (EC) No 684/2009 of 24 July 2009 on the implementation of Council Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (Dz. Urz. EU L 197, 29.07.2009, p. 24, with late. zm.);

27) receiving report-report submitted via the System which provides evidence that the movement of excise goods under suspension of excise duty has been completed;

28) document replacing the receipt report-a document containing the same data as the receipt report, providing proof that the movement of excise goods using the suspension of excise duty procedure has been completed, used when the System is not available;

29. export report-a report submitted via the System which provides evidence that, in the case of export, the movement of excise goods under suspension of excise duty has been completed;

30. document to replace the export report-a document containing the same data as the export report proving that, in the case of export, the movement of excise goods using the suspension procedure of excise duty has been completed, applied when the System is not available;

30a) alternative proof of termination of the excise duty suspension procedure-issued by the competent tax authorities in the territory of the country or by the competent authorities of the Member State, confirmation that the suspension procedure has been sent excise goods excise goods have been withdrawn by the consignee or that they have been taken outside the territory of the European Union, containing in particular the type, quantity and codes of the combined nomenclature (CN) of those products, the date of their receipt or exposition outside the European Union, as well as identifying information the party which received the goods or the customs office which supervised the exit from the territory of the European Union, together with the identity of the entity which exported them;

31) the consignor-the entity carrying out the tax warehouse or registered consignor who sends the excise goods under the suspension procedure of excise duty;

(32) receiving entity-tax warehouser, registered consignee, purchaser in the territory of a Member State as authorised by the competent tax authorities of that Member State of the European Union to to receive excise goods under suspension of excise duty or an entity covered by an excise duty exemption under Article 31 par. 1, to which excise goods are dispatched under suspension of excise duty;

33) mineralogical processes-processes classified in the NACE nomenclature under the code DI 26 "manufacture of products from other non-metallic raw materials" in Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community (Dz. Urz. EU L 293, 24.10.1990, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 02, t. 04, p. 177, of late. zm.).

2. Where, in accordance with art. 5 par. 4 Council Directive 2008 /118/EC of 16 December 2008. on the general arrangements for excise duty and repealing Directive 92 /12/EEC (Dz. Urz. EU L 9, 14.01.2009, p. (12) The Kingdom of Spain shall declare that this Directive will apply in the Canary Islands, shall be deemed to be the territory of a Member State.

3. Where, in accordance with art. 5 par. 5 of Council Directive 2008 /118/EC of 16 December 2008. 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.) The French Republic shall make a declaration that the Directive will apply in the French territories referred to in Article 4. 349 and Art. 355 (3) In the framework of the Treaty on the Functioning of the European Union, these territories shall be recognised as territory of a Member State.

4. The Minister responsible for public finance shall announce, by means of a notice, in the Official Gazette of the Minister of Finance, the date from which the Canary Islands and the French territories referred to in art. 349 and Art. 355 (3) Article 1 (1) of the Treaty on the Functioning of the European Union shall be recognised as a territory

Article 3. [ Combined Nomenclature (CN)] (1) For the purpose of collecting excise duty and the determination of excise goods by excise duty, and to binding excise information, hereinafter referred to as "WIA", a classification in the Combined Nomenclature (CN) shall be used in accordance with Council Regulation (EEC) No 2802/5 (2) No 2658/87 of 23 July 1987. on the tariff and statistical nomenclature and on the Common Customs Tariff (Dz. Urz. EC L 256 of 07.09.1987, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 2, t. 2, p. 382, with late-night zm.).

(2) The amendments to the Combined Nomenclature (CN) shall not give rise to changes in excise duty on excise goods and passenger cars, if they are not specified in this Act.

Article 4. [ Ulgi and tax exemptions] Tax exemptions and exemptions granted on the basis of separate provisions shall not apply to excise duty. Article 5. [ Actions and facts subject to excise duty] The facts or facts referred to in Article 8 ust. 1-5, art. 9 ust. 1, art. 9a ust. 1 and 2, art. 9b ust. 1 and 2, art. 9c par. 1 and 2 and Art. 100 para. 1 and 2, are subject to excise duty, irrespective of whether they have been carried out or arose under the conditions and forms laid down by law. Article 6. [ Apply Tax Ordinance] The provisions of the Act of 29 August 1997 apply to proceedings in matters arising from the provisions of this Act. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.), unless the provisions of this Act provide otherwise. Article 7. [ Central Liaison Office (ELO)] 1. The unit of administrative cooperation in the field of excise duty is the central liaison office (ELO), situated in the office serving the Minister responsible for public finance, which performs tasks in the field of administrative cooperation in the field of excise duty as referred to in Council Regulation (EC) No 2073/2004 of 16 November 2004 (OJ L 29, 16.11.2004, p. on administrative cooperation in the field of excise duties (Dz. Urz. EU L 359 of 04.12.2004, p. 1).

2. The Minister responsible for public finance may designate, by way of order, another body for administrative cooperation in the field of excise duty, as laid down in the Regulation referred to in paragraph 1. 1, determining the scope of its duties, and the principle of its cooperation with the tax authorities in the field of excise duty.

Article 7a. [ Agreement on the responsibility for the construction or maintenance of the cross-border bridge] In the case of the conclusion by the Republic of Poland with a Member State of the European Union of an agreement on the responsibility for the construction or maintenance of the cross-border bridge, the bridge and the location of its construction, referred to in the contract, shall be considered as a part of the territory of the State which according to the contract is responsible for the construction or maintenance of the bridge. Article 7b. (repealed) Article 7c. [ Simplified procedures] (1) In the case of excise goods, the centralised briet referred to in Article shall not apply. 179 Regulations of the European Parliament and of the Council (EU) No 952/2013 of 9 October 2013 establishing the Union Customs Code (Dz. Urz. EU L 269, 10.10.2013, p. 1, from late. zm.), hereinafter referred to as 'the Union Customs Code', in which customs administrations from at least two Member States are involved, and customs self-handling, as referred to in Article 3 (1) of the EC Regulation. 185 of this Regulation.

2. The simplifications referred to in art. 166 and art. 182 of the Union Customs Code shall not apply in respect of:

1. ethyl alcohol, except where the export procedure is contained in the ethyl alcohol contained in cosmetics of CN headings 3304, 3305, 3306 and 3307, perfumes and toilet waters of CN heading 3303, essential oils falling within CN code 3301 and mixtures of odoriferous substances of CN heading 3302;

2. motor fuels, subject to paragraph. 3 and 4.

3. Simplifications referred to in art. 166 and art. 182 of the Union Customs Code, apply to entities whose turnover of motor fuels exceeded in the previous fiscal year 40 million zł.

4. In the case of an entity starting with a motor fuel business, the application of the simplifications referred to in Article 166 and art. 182 of the Union Customs Code, is:

1. in the year of commencement of activity, the submission of a declaration in which the entity declares its achievement in a given marketing year in excess of the required turnover reduced in proportion to the number of months of business;

2. in the year following the year of commencement of operations-the acquisition in the year of commencement of trading activities exceeding the required turnover reduced in proportion to the number of months of business.

SECTION IA

Binding excise information

Article 7d. [ Binding Excise information] 1. WIA shall be a decision issued for the purposes of the taxation of an excise product or a car of a separate excise duty, an organization of the marketing of excise goods or the indication of the excise marks of those products, which shall specify:

(1) the classification of an excise product or a passenger car in a system corresponding to the Combined Nomenclature (CN) or

2. the type of excise product by the description of the product in such a degree of detail which is sufficient to determine the taxation of the excise duty on excise duty, the organization of the marketing of excise goods or the indication of the excise marks of those products.

2. In the case referred to in paragraph. 1 point 2, WIA appears when the application of the classification code in the Combined Nomenclature (CN) is not sufficient to determine the taxation of excise goods excise duty, the organisation of the marketing of excise goods or the marking of marks excise duty of these products.

3. The WIA binds the tax authorities to the entity for which it was issued, in respect of excise goods or passenger cars, for which operations subject to excise duty were made after the date on which it was issued.

Art. 7e. [ A proposal for a WIA edition] 1. WIA shall be issued on request and shall cover only one excise duty or one passenger car.

2. The application for the WIA shall include in particular:

1) the name and surname or name of the applicant, his address of residence or establishment;

2) the name, surname and residence of the applicant's representative, if he has been established;

3. a detailed description of the excise goods or of a passenger car so that they can be identified in order to classify them in accordance with the Combined Nomenclature (CN) or to determine the type of the excise product;

(4) a description of the composition of the excise product and the test method or analysis used to determine it, where it is dependent on its classification or its type.

3. The application for the WIA edition shall be accompanied by documents relating to excise goods or passenger cars, in particular samples, photographs, plans, diagrams, catalogues, attestas, instructions, information from the manufacturer, or other available documents enabling the tax authority to carry out an appropriate classification of excise goods or a passenger car or to determine the type of excise goods.

4. If the request for a WIA issue does not meet the requirements referred to in paragraph. 2 and 3, the tax authority calls for the deficiency to be completed within 7 days, with the instructing that the non-addendum will leave it without consideration.

5. In the matter of leaving the application for the issue of the WIA without consideration, the order for which the complaint is intended shall be issued.

6. The Minister responsible for public finance shall determine, by means of a regulation, the model application for the WIA, having regard to the scope of the data referred to in paragraph 1. 2 and the codification of the applications.

Article 7f. [ The fee for the tests carried out or analyses of excise goods or passenger cars] 1. The applicant shall be obliged to pay the fee for the performed tests or analyses of excise goods or passenger cars, where the consideration of the request for the WIA edition requires conducting the examination or analysis.

2. Research or analysis of excise goods or passenger cars may be carried out by customs laboratories or other accredited laboratories, as well as by scientific institutes of the Polish Academy of Sciences, research institutes or international institutes scientific established on the basis of separate regulations, operating in the territory of the country, having the equipment necessary for a given type of research or analysis.

3. The fee referred to in paragraph. 1, for the tests or analyses carried out by the customs laboratories, shall constitute the revenue of the State budget.

4. At the request of the tax authority, the applicant shall be obliged to pay, within a period of not less than 7 days, the advance to cover the fees for the tests or analyses referred to in the paragraph. 1. In the event of a non-payment of an advance payment within the specified time limit, the tax authority shall issue an order to leave the application for the WIA without consideration.

5. The amount of the fee referred to in paragraph. 1, and the term of its payment shall be determined by the tax authority by way of the order for which it is entitled to complaint.

6. The amount of the fee referred to in paragraph. 1, it shall correspond to the actual expenditure incurred in respect of the tests or analyses carried out. Where tests or analyses are carried out by the customs laboratories, the amount of the fee referred to in paragraph 1 shall be carried out by the customs laboratories. 1, should correspond to the lump sum of the fees laid down in the provisions issued on the basis of art. 92 (1) 4 of the Act of 19 March 2004. -Customs law (Dz. U. of 2016 r. items 1880 and 1948), if these rates were laid down in those provisions.

7. Where the amount of the advance paid for the payment of the fee referred to in paragraph 1, is higher than the amount of the fee specified in the order issued on the basis of the paragraph. 5, as well as where the fee is undue, the refund of the amount unduly occurs no later than within 3 months from the date of termination of the proceedings in the WIA case.

Article 7g. [ WIA Release Date] The tax authority shall issue the WIA without undue delay, but not later than within 3 months from the date of receipt of the request for WIA. The time limits and periods referred to in Article 4 shall not be included in that date. 139 § 4 of the Act of 29 August 1997. -Tax Ordinance. Art. 7h. [ WIA Expiration] 1. WIA shall cease to be valid in the event of the amendment of the excise tax legislation relating to excise goods or of a passenger car, whereby the WIA becomes inconsistent with those provisions.

2. The entity for which the WIA was issued, which expires in accordance with the paragraph. 1, may apply it for no longer than six months from the date of expiry, provided that it concerns an excise product or a passenger car which is the subject of the economic activity of the holder of the WIA.

Art. 7i. [ WIA release denied] The tax authority shall issue a decision to refuse the WIA if the request for a WIA is:

1. does not apply to excise goods or to a passenger car;

2) (repealed)

3) refers to information about the type of excise product for which the entity for which the WIA is to be issued has an individual interpretation in this respect within the meaning of the Act of 29 August 1997. -Tax Ordinance.

Article 7j. [ The processing of the data contained in the request for the WIA] The tax authority for the purpose of performing the tasks of issuing the WIA may process the data contained in the application for the release of the WIA, subject to the provisions on the protection of personal data and the laws of law protected. Article 7k. [ The placement of the WIA together with the request for its release in the Public Information Bulletin of the Tax Authority] WIA, together with the application for its release, after deletion of the data identifying the applicant and other entities identified in the content of the application for the issue of the WIA and the data covered by the mystery of the entrepreneur, are included in the Public Information Bulletin the tax applicable to the WIA.

SECTION II

Excise taxation of excise goods

Chapter 1

Subject of taxation and tax liability

Article 8. [ Excise subject matter of excise duty] 1. The subject of excise taxation shall be:

1. production of excise goods;

2) introduction of excise goods into the tax warehouse;

3) import of excise goods, excluding the import of excise goods sent subsequently by means of a suspension procedure of excise duty from the place of import by registered consignor non-importer of these products;

4) the acquisition of intra-Community excise goods, with the exclusion of intra-Community acquisitions effected in the tax warehouse;

5) removal from the tax warehouse, outside the procedure of suspension of excise duty, of excise goods not owned by the entity leading the tax warehouse, with the exception of excise goods covered by exemption from excise duty due to their purpose, by the entity referred to in Article 13 (1) 3;

6. dispatch by means of a procedure for suspension of excise duty of imported excise goods from the place of import by a registered consignor of the non-importer of such products.

2. The subject of excise taxation is also:

(1) the use of excise goods which are exempt from excise duty by virtue of their intended use or of a fixed rate of excise duty relating to their intended use, if the use of excise goods:

(a) was incompatible with the intended purpose of exemption from excise duty or the application of that rate of excise duty or

(b) the conditions for exemption from excise duty or the application of this rate of excise duty have been preserved;

(2) the supply of excise goods covered by the excise duty exemption, on account of their use, where it was held without the conditions for the application of excise duty exemption;

(3) the sale of excise goods outside the procedure for suspension of excise duty, covered by a fixed rate of excise duty bound for their intended purpose, if their sale took place without the conditions for the application of that rate excise duty;

(4) the acquisition or possession of excise goods outside the procedure for suspension of excise duty, where the excise duty has not been paid on those products in the amount due and as a result of a tax check, a control procedure or a proceeding the tax has not been established that the tax has been paid.

3. The subject of excise taxation shall also be the loss of excise goods or the complete destruction of the excise goods referred to in art. 2. 1 point 20. The product shall be deemed to have been completely destroyed when it can no longer be used as an excise product.

4. The subject of excise taxation is also consumption:

1) the excise goods referred to in Annex No 2 to the Act referred to in art. 89 par. 2, for the manufacture of other products;

2. alcoholic beverages referred to in art. 32 par. 4 points 2 and 3, by the operator using the operator.

5. The subject of excise taxation is also the sale or offer for sale of cigarettes or smoking tobacco outside the procedure of suspension of excise duty, with a payment of above the maximum retail price, including in conjunction with another commodity or a service or in combination with the granting of an unpaid premium to the purchaser in the form of other goods or services and, in the case of cigarettes or smoking tobacco, covered by both tax and legalisation marks, if the payment exceeds an amount equal to the sum of the maximum retail price and the amount of 1,30 zł, representing the for legalization of excise duty.

(6) If, in relation to excise goods, a tax obligation arose in connection with the performance of one of the activities referred to in paragraph 1, the 1, this does not create a tax obligation on the basis of another act subject to excise duty, if the amount of excise duty has been, after the suspension of the excise duty suspension, determined or declared in the due amount, unless the provisions The law provides otherwise.

Article 9. [ Subject of excise taxation in the case of electricity] 1. In the case of electricity the subject of excise taxation shall be:

1) the acquisition of intra-Community electricity by the final purchaser;

2) sale of electricity to the final buyer on the territory of the country, including by an entity not having a license for the manufacture, transmission, distribution or trading of electricity within the meaning of the provisions of the Act of 10 April 1997. -Energy law, which produced this energy;

3. the electricity consumption of the operator holding the concession referred to in point 2;

4. the consumption of electricity by a non-licensed entity referred to in point 2, which has produced this energy;

5) the import of electricity by the final purchaser;

(6) the final buyer's electricity consumption, if the excise duty is not paid from it, and the entity that sold that electricity to the final purchaser cannot be determined.

2. The electricity consumption shall not be considered to be losses of electricity transmission or distribution, excluding energy used in connection with its transmission or distribution, and of electricity taken illegally.

3. If, in relation to electricity, there has been a tax obligation in connection with the performance of one of the activities referred to in paragraph 1. 1, this does not create a tax obligation in connection with the execution of another act subject to excise duty, if the amount of excise duty has been determined or declared in due amount, unless the provisions of the Act stipulate otherwise.

Art. 9a. [ Subject of excise duty on coal products] 1. In the case of coal-fired products the subject of excise duty shall be:

1) the sale of coal products to the territory of the finale of the coal buyer;

2) acquisition of intra-Community coal products by the final coal purchaser;

3) the import of coal products by the final coal purchaser;

4) the use of coal products by a intermediary carbon entity;

5) the use of coal products by the final coal purchaser:

(a) acquired under the exemption provided for in Article 31a (a) 1, for purposes other than those exempted under this provision, the breach of the conditions referred to in Article 1 shall also be deemed to be such use. 31a (a) 3, as well as the sale, export or supply of intra-Community coal products by the final coal purchaser instead of using them for the purposes referred to in art. 31a (a) 1,

(b) obtained in a manner other than by way of acquisition,

(c) if the entity that sold the coal products to the final coal purchaser cannot be established and, as a result of a tax check, a control procedure or a tax treatment, it has not been established that the tax has been paid in due course altitude;

6) the use or sale of coal products obtained by means of a criminal act prohibited;

7) the creation of a loss of coal products.

2. The sale of coal products shall be considered to be:

1) sale, within the meaning of the provisions of the Act of 23 April 1964. -Civil Code (Dz. U. of 2016 r. items 380, 585 and 1579);

2) replacement, within the meaning of the provisions of the Act of 23 April 1964. -Civil Code;

3) issue in exchange for receivables;

(4) the issue in place of the cash benefit;

5) a donation, within the meaning of the provisions of the Act of 23 April 1964. -Civil Code;

6) issue in exchange for carrying out a particular task;

7) transfer or use for representation or advertising;

8) transfer by the taxpayer for the personal needs of the taxpayer, accomplices, shareholders, shareholders, members of the cooperative and their household members, members of the bodies constituting legal persons, members of the association, and also employed by him workers and former employees;

9) use for business purposes.

(3) If, in relation to coal products, a tax obligation arose in connection with the execution of one of the activities subject to excise duty, no tax obligation arises on the basis of another act subject to excise duty, if the amount of excise duty has been determined or declared in the amount due, unless the provisions of the Act stipulate otherwise.

4. In the case of the sale of coal products, the seller is obliged to determine whether it sells those products to the intermediary of the coal or to the final purchaser of the coal.

5. In the case of the sale of coal products to the intermediary entity of the coal seller, the seller may request him to provide an acknowledgement of acceptance of the notification of the intention to start business as a intermediary coal entity, and in The absence of such a presentation may refuse to sell coal products at a price that does not include excise duty.

Article 9b. [ Subject of excise duty in the case of tobacco suede] 1. In the case of the tobacco suede, the subject of excise duty shall be:

1) acquisition of intra-Community tobacco suede by another entity other than the operator of the tax warehouse which consumes tobacco suss for the manufacture of tobacco products, or a tobacco intermediary;

2) sale of suede suede to another entity than the entity carrying out the tax warehouse which consumes tobacco suss for the manufacture of tobacco products, or a tobacco intermediary, excluding the sale by the entity which simultaneously with that the sale shall carry out intra-Community or export supplies of the tobacco suede;

3) import of tobacco suede by another entity than the entity carrying out the tax warehouse, which consumes tobacco suss for the manufacture of tobacco products, or a tobacco intermediary body;

4) the consumption of tobacco suede by the intermediary tobacco operator;

5) the consumption of tobacco suede by the entity carrying out the tax warehouse for other purposes than the manufacture of tobacco products;

6) acquisition or possession of a tobacco suede by another entity other than the entity carrying out the tax warehouse which consumes tobacco suss for the manufacture of tobacco products, a tobacco intermediary or a farmer who has produced tobacco suss, if not It has been paid excise duty on the amount due and cannot be determined by the entity which made the sale.

2. For sale, the activities referred to in Article shall be deemed to be sold. 9a ust. 2 points 1 to 8.

2a. The sale of tobacco suede to a group of tobacco suede producers established on the basis of the Act of 15 September 2000. about the groups of agricultural producers and their associations and about the change of other laws (Dz. U. Entry 983, with late. (d), hereinafter referred to as 'the producer group', and the acquisition or possession of a tobacco suede by a group of producers shall not be subject to excise duty on condition that:

1) the possession by a group of producers of the taxable person's status of the tax on goods and services;

(2) association by a producer group of only tobacco suede producers;

3) the acquisition by the producer group of the tobacco suede exclusively from the members of its members and solely on the basis of the delivery contract;

4) the impunity of persons who, according to the founding act, are authorized to represent a group of producers, for a crime against the reliability of the documents, against property, against the economic defence, against the turnover of money and securities or treasury offences.

3. If, in relation to the suede of tobacco, a tax obligation arose in connection with the performance of one of the activities referred to in paragraph. 1, this does not create a tax obligation on the basis of another act subject to excise duty, if the amount of excise duty has been determined or declared in due amount.

4. In the case of the sale of the tobacco suede, the seller is obliged to determine whether it sells this drought to the operator of the tax warehouse or to the intermediary of the tobacco company.

5. In the situation referred to in paragraph. 4, the seller of the tobacco suede may request the purchaser to submit a permit for the conduct of the tax warehouse or the decision to make an entry in the register referred to in art. 20a par. 4, and in the event of refusal by the purchaser, may refuse to sell the tobacco suede at a price that does not include excise duty.

Art. 9c. [ Subject of excise duty on gas products] 1. In the case of gas products the subject of excise duty shall be:

1) the acquisition of intra-Community gas products by the final gas purchaser;

(2) the sale of gas products to the final gas purchaser;

3) import of gas products by the final gas purchaser;

4) the use of gaseous products by a intermediary gas agent;

5) the use of gas products by the final gas purchaser:

(a) obtained in a manner other than by way of acquisition,

(b) where it is not possible to establish the entity which made the sale of those products to the final gas purchaser and, as a result of a tax check, a control procedure or a tax investigation, it has not been established that the excise duty has been paid at the level of the said excise duty,

(c) acquired under the exemption provided for in Article 31b par. 1-4, for purposes other than those exempted from those provisions, the condition referred to in Article 1 shall also be considered to be such use. 31b par. 5-7 or 9, as well as the sale, export or supply of intra-Community gas products by the final gas purchaser instead of using them for the purposes referred to in art. 31b par. 1-4.

2. For the sale of the final purchaser of gas products shall be considered the activities referred to in art. 9a ust. 2 points 1 to 8.

3. If there is a tax obligation in relation to the gas products in connection with the performance of one of the activities referred to in paragraph 1. 1, this does not create a tax obligation on the basis of another act subject to excise duty, if the amount of excise duty has been determined or declared in due amount.

4. In the case of the sale of gas products, the seller is obliged to determine whether he sells these products to the intermediary of a natural gas company or to the final gas buyer.

5. The seller of the gas products may require the buyer to provide a confirmation of acceptance of the notification of the intention to commence business activity as a intermediary gas entity, and in the event of refusal of its submission by the buyer-may refuse to sell gas products at a price that does not take into account excise duty.

Article 10. [ Obligation of Taxation] 1. The tax obligation arises from the date of implementation of the act or the existence of the facts subject to excise duty, unless the provisions of the Act provide otherwise.

1a. The tax obligation for the sale of coal products in the territory of the country shall arise from the date of issue of the coal products, including the carrier and in the cases referred to in art. 9a ust. 2 points 2 to 9, on the date of implementation of those activities.

1b. If the sale of coal products is confirmed by the invoice, the tax obligation arises from the date of the invoice, no later than in 7. the day from the date of issue of the coal products.

2. The obligation to import excise goods shall arise from the date on which a customs debt is incurred within the meaning of the customs legislation.

3. The tax obligation for the acquisition of intra-Community excise goods by a registered consignee arises from the date on which the excise goods were introduced to the specified in the appropriate permit of the place of receipt of excise goods.

4. The obligation of the tax on the acquisition of intra-Community excise goods located outside the procedure of suspension of excise duty, made for the purposes of the taxable person's business in the territory of the country, shall arise from the date of the receipt of excise goods by the taxable person, but not later than in 7. the day from the date of dispatch, as specified in the simplified accompanying document, or from the date of issue of the commercial document, where the excise goods are moved on the basis of a commercial document.

5. The obligation to tax on the acquisition of intra-Community excise goods other than those referred to in Annex No 2 to the Act, subject to excise duty other than zero rate, excluding coal products, shall arise from the date of receipt of these products by the taxpayer.

6. The tax obligation on the basis of the physical person acquiring intra-Community excise goods with paid excise duty, intended for the commercial purposes referred to in art. 34, arises on the day of their shipment on the territory of the country.

7. The obligation of the tax on the acquisition of intra-Community excise goods located outside the procedure of suspension of excise duty made through the tax representative referred to in art. 79 par. 1, shall arise from the day of receipt of the excise goods delivered by the consignee on the territory of the country.

8. The tax obligation on the sale of excise goods referred to in art. 8 ust. 2 points 3 and 3 5, shall arise from the date of their issue to the buyer.

9. If the sale referred to in art. 8 ust. 2 point 3, it should be confirmed by the invoice, the tax obligation arises from the moment the invoice is issued, but not later than in 7. on the day following the day of issue of the excise product.

10. The obligation of the tax on the acquisition or holding of excise goods referred to in art. 8 ust. Article 2 (4) shall arise from the date of acquisition or entry into the possession of those products, subject to paragraph 4. 11.

11. In the case of government administration bodies, which have entered into possession of excise goods specified in art. 8 ust. In accordance with Article 2 (2), point 4, which is subject to the provisions of separate acts laid down by law on enforcement proceedings in the administration of those authorities, the tax obligation arises from the date of consumption or sale by them of those products.

(12) At the request of the purchaser, the excise duty taxable person shall indicate in the invoice or the invoice accompanying the invoice the amount of excise duty included in the price of the excise goods shown in this invoice.

13. The statement referred to in paragraph 1. 12, it shall contain:

1) the data relating to the taxpayer, including the name and address of the place of residence or residence, as well as the tax identification number (NIP) or the REGON identification number;

2) the amount of excise duty included in the price of the excise goods shown in the invoice;

3) the date and place of submission of the statement;

4) a legible signature of the statement making the declaration.

Article 11. [ Tax obligation in the case of electricity] 1. In the case of electricity, the tax obligation arises:

1) on the day of the acquisition of intra-Community electricity by the final purchaser;

2) with the moment of issuing the electricity to the final buyer, in the case of the sale of electricity on the territory of the country;

3) on the day of electric energy consumption, in the cases referred to in art. 9 ust. 1 points 3, 4 and 6;

4) on the day of the formation of the customs debt, in the case of the import of electricity by the final buyer.

2. The issue of electricity referred to in paragraph 2. 1 point 2, the final purchaser is connected with the issue by the taxpayer of the invoice or other document from which the payment of the receivables for the sold electricity of the taxable person is due.

Article 11a. [ The day of the tax liability in the case of the tobacco suede] In the case of the tobacco suede, the tax obligation arises from the following day:

(1) the acquisition of an intra-Community tobacco suede;

2) the release of the tobacco suede in the event of its sale;

3) the consumption of tobacco suede;

4) the acquisition or entry into possession of a tobacco suede by another entity than the entity carrying out the tax warehouse, a tobacco intermediary, a group of producers or a farmer who produced the drought of tobacco, if it has not been paid from it the excise duty due and cannot be determined by the entity which made the sale of the tobacco suede;

5) the formation of a customs debt, in the case of import of tobacco suede.

Article 11b. [ Day of origin of the tax liability in the case of gas products] 1. In the case of gas products, the tax obligation arises from the following day:

1. the acquisition of intra-Community gas products by the final gas purchaser;

2) the release of gas products to the final gas purchaser, in the case of their sale on the territory of the country;

3) the formation of a customs debt, in the case of the import of gas products by the final gas purchaser;

4) the use of gas products by entities in the cases referred to in art. 9c par. 1 point 4 or 5.

2. If the sale of gas products is confirmed by the invoice or other document from which the payment of the receivables for the gas products sold by the taxable person, the issue of the gas products to the final gas purchaser shall be connected with the issue of the the taxpayer of the invoice or the document.

Article 12. [ The definition of the day on which the tax obligation arose] If it is not possible to determine the day on which the tax obligation arising from the activity or actual state subject to excise duty is incurred, the date of its establishment shall be the date on which the authorized tax authority or the tax inspection body has been found to have carried out or the existence of the relevant facts.

Chapter 2

Excise duty taxpayer.

Jurisdiction of the tax authorities

Article 13. [ Excise taxpayer] 1. The excise duty is a natural person, a legal person and an organisational unit without legal personality, who carries out activities subject to excise duty or on which the actual state subject to excise duty has arisen, in This Party:

(1) the acquiring or holding of excise goods outside the procedure for suspension of excise duty, if the products have not been paid excise duty in the amount due and as a result of a tax check, a control procedure or a proceeding the tax has not been established that the tax has been paid;

2. being the final purchaser of electricity, if the excise duty has not been paid on this energy to the amount due and cannot be determined by the entity which has made the sale of that electricity to the final buyer;

2a) which is a purchaser or holder of a tobacco suede, not a taxable person, an intermediary tobacco company, a producer group or a farmer who has produced a drought, if the excise duty has not been paid from the latter, the amount due and cannot be determined by the operator who made the sale of the tobacco suede;

3) where there is a loss of excise goods or has resulted in the complete destruction of excise goods referred to in art. 2. 1 point 20, also where they are not the owner of those excise goods;

4) being a tax representative;

5) being a registered consignee, excluding a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee-for the acquisition of intra-Community excise goods for another the entity;

(6) being a registered consignor, if it sends excise goods from the place of import under suspension of excise duty;

7) making use or sale of coal products, which he obtained by means of a criminal act prohibited;

(8) being an intermediary tobacco-based entity using tobacco suss;

9) being an entity carrying out the tax composition of the use of dried tobacco for other purposes than the manufacture of tobacco products;

10) being a coal-based entity using carbon products;

11) being the final coal purchaser-in the case referred to in art. 9a ust. 1 point 5;

12) being the intermediary gas agent using gaseous products;

13) being the final buyer of gas-in the case referred to in art. 9c par. 1 point 5.

1a. The Podatnik for the production of cigarettes, referred to in art. 99 par. 1a, not in accordance with art. 47, there is a natural person, a legal person and an organizational unit without legal personality that produces cigarettes, and any other person who participates in their production.

1b. Where the tax obligation for the production of cigarettes as referred to in Article 99 par. 1a, not in accordance with art. 47, pregnant with several taxpayers, the taxpayers are jointly and severally liable for the tax liability.

2. The subject shall also be a non-importer subject to the obligation to pay the duty on the importer.

3. The taxable person from the tax warehouse, outside the procedure for suspension of excise duty, of excise goods not owned by the trader, shall be the owner of those products which he has obtained from the the competent authority of the customs office of the authorisation referred to in Article 54 para. 1.

4. If the obligation to tax a pregnancy on several taxable persons in respect of the performance of the task or the existence of the facts referred to in Article 8 ust. 1 point 3 and paragraph 1 2, 3 and 5, the subject of which are the same excise goods, the payment of excise duty in connection with those products by one of those taxable persons shall result in the expiry of the tax liability of the other taxable persons.

5. A subatter in the case of an intra-Community acquisition:

1) electricity by the end purchaser,

2. gas products by the final gas purchaser

-from a foreign entity not established, the place of residence or a permanent place of business in the territory of the country shall be the entity representing the person designated by the foreign entity.

5a. In the case of the pursuit of the tobacco suede business by a foreign entrepreneur referred to in art. 20d point 1 (c), and the creation of a tax liability in relation to the tobacco suede the excise duty taxable person shall be the entity representing the foreign entrepreneur.

6. In the case of:

1) not to appoint an entity representing or

2) refusal to accept the registration declaration of the entity representing by the competent primate of the customs office, or

3) failure to submit within the deadline by the purchaser to the final entity representing the copy of the invoice referred to in Article 24 ust. 1 point 1

-the taxable person for the purchase of intra-Community electricity from a foreign entity not established, where he resides or a permanent place of business in the territory of the country shall be the final acquirer of the acquisition intra-Community electricity.

6a. In the case of:

1) not to appoint an entity representing or

2) refusal to accept the registration declaration of the entity representing by the competent primate of the customs office, or

3) failure to submit within the time limit by the final gas buyer to the entity representing the copy of the invoice referred to in art. 24b ust. 1 point 1

-the taxable person for the purchase of intra-Community gas products from a foreign entity not established, where he resides or has a permanent place of business in the territory of the country, shall be the final purchaser of the gas which he has acquired intra-Community gas products.

7. (repealed)

Article 14. [ Tax authorities competent in the field of excise duty] 1. The competent tax authorities in the field of excise duty shall be the Chief Executive Officer and the Director of the Customs Chamber.

1a. The tax authorities competent in the field of the WIA shall be the Director of the Customs Chamber.

2. The tasks in the field of excise duties in the territory of the country shall be carried out by the chief of customs offices and directors of the customs chambers appointed by the Minister responsible for public finance.

3. The property of the local chief of the customs office and the director of the customs chamber shall be determined on the basis of the place of performance of the action or the occurrence of the facts, subject to excise duty, subject to the paragraph. 4-5b and 7-10.

4. If the activities subject to excise duty are carried out or the actual states subject to excise duty occur in the area of jurisdiction of the local two or more tax authorities, the local property shall, subject to the paragraph. 4a-5, shall be fixed for:

1) legal persons and organizational units not having legal personality-due to the address of their premises;

2) natural persons-due to their address of their residence.

4a. Where the activities subject to excise duty are carried out or the facts subject to excise duty apply in the area of the local jurisdiction of two or more tax authorities, the tax authority of the place where the excise duty is payable shall be the same as that of the subject to paragraph. 5-7 and 9, may be one of those authorities, chosen by the taxpayer and indicated in a statement made to the selected tax authority and the tax authority competent for the taxpayer in accordance with the mouth. 4.

4b. In the case of submission of the declaration referred to in paragraph. 4a, by the taxable person after the start of the business, the tax authority indicated in the declaration shall be the competent authority from the first day of the second month following the month in which the declaration was made.

4c. If, within the last 12 months, from the date of implementation, in the jurisdiction of the local tax authority chosen by the taxable person in accordance with paragraph 1, (a) (b) the last act subject to excise duty or the occurrence in that area of the last actual state subject to excise duty, and that taxable person did not carry out such activities in that area or did not occur in the event of that the taxable person in that area of such facts, the taxable person shall be obliged, within 14 days of the expiry of that period, to make a declaration of the failure to exercise such activities in the area concerned or of the failure to perform such facts in that territory. The statement shall consist of the tax authority chosen in accordance with the paragraph. 4a and the tax authority responsible for the taxable person in accordance with the mouth. 4.

4d. In the case of submission of the declaration referred to in paragraph. 4c, the local jurisdiction shall be re-determined in accordance with the paragraph. 3, 4 or 4a. The provisions of the paragraph 4b shall apply mutatis mutandis.

4e. The tax authority chosen by the taxpayer in accordance with the paragraph. 4a, to which, within the last 12 months, from the date on which the declaration referred to in paragraph was lodged by that taxable person, 4a, or from the date on which it was submitted to that body for the last time, the tax return, information or other document required by the law to be made by that authority has not been made by that taxpayer a tax declaration, information or other documents the obligation to submit is based on the Act, or the statement referred to in paragraph. 4c, calls on that taxpayer to submit, within 14 days from the day of receipt of the call:

(1) information on the activities carried out during that period in the jurisdiction of the local tax authority of the acts subject to excise duty, or on the occurrence within that period of the facts subject to excise duty, or

2) statements on the non-performance during this period in the jurisdiction of the local jurisdiction of that tax authority of activities subject to excise duty or of the failure to perform during that period in this area of actual taxable amounts excise.

4f. In the event of failure to submit the information or the statements referred to in paragraph 1. 4e, or the submission by the taxable person of the declaration referred to in paragraph 1. 4e point 2, the local jurisdiction shall be determined in accordance with paragraph 2. 3 or 4 from the first day of the second month following the month in which the time limit for the submission of that information or statement or in which the declaration referred to in paragraph is made, has expired. 4e point 2. The property determined in accordance with the paragraph. Either 3 or 4 may be re-established on the basis of the paragraph. 4a. The provisions of the paragraph 4b shall apply mutatis mutandis.

5. In situations:

1) the setting of standards for permissible loss of excise goods or permissible standards for the consumption of excise goods,

2. the movement of excise goods by means of suspension of excise duty,

3) notification to the head of the customs office by the entity leading the tax warehouse of the intention to exit the excise goods from the tax warehouse

4) (repealed)

-the local jurisdiction shall be determined on the basis of the place where the activities subject to excise duty are executed or the existence of the facts subject to excise duty, with which the activities referred to in points 1 to 3 are attached.

(5a) The jurisdiction of the local tax authority in respect of the recording of the load or the release of the general security from the load shall be determined by reason of the place of the action or of the facts giving rise to that effect. noted.

5b. Where the tax liability or the obligation to pay the fuel charge referred to in Article 37h ust. 1 of the Act of 27 October 1994. on toll motorways and on the National Road Fund (Dz. U. of 2015 items 641, of late. (d), hereinafter referred to as the 'fuel charge', shall cease as a result of the payment of that tax liability or the fuel charge, the body responsible for recording the exemption of the general security from the charge shall be the head of the customs office to which the taxable person submits a tax declaration.

5c. At the request of the taxable person, the release of the general security from the charge as a result of the payment of the tax liability or the payment of the fuel charge may be noted other than that referred to in paragraph 5b the head of the customs office, provided that he has information that the tax liability or the fuel charge has been paid, or the taxpayer will provide him with documents confirming the payment of that payment.

6. In the cases referred to in paragraph. 4-4f, at the request of the competent director of the customs office or the competent director of the customs chamber, specified in the application of the action: examination, tax control or tax proceedings shall be carried by the customs office or the director of the chamber respectively the customs duties on which the activities subject to excise duty are carried out or there are actual states subject to excise duty.

7. In the case of import or dispatch by means of a procedure for suspension of excise duty excise duty from the place of import referred to in art. 8 ust. 1 point 6, excise tax authorities shall be the head of the customs office and the director of the customs chamber, the competent, on the basis of the customs legislation, to calculate and book the amount of import duties resulting from the customs debt.

8. In the case of natural persons who make intra-Community acquisitions, with the exception of intra-Community acquisitions in the course of business activity, the tax authorities of the competent local authority shall be the head of the customs office and the director of the chamber customs, competent for the residence of these persons.

9. The tax authorities competent to adjudicate on the reimbursement of excise duty referred to in Article 3 (2) of the Act on the return of excise duty. 42 par. 4 and 8 and Article 8 82 ust. 1, 2 and 2e, shall be the head of the customs office to which the tax declaration for that excise duty has been lodged or which has issued a decision setting out the amount of that excise duty and the director's competent authority for excise duties, the Director of the Customs Chamber.

9a. The Director of the Customs Chamber shall pay the excise duty on the request of the tax authority, who shall determine the amount of the excise refund.

10. If the property cannot be determined in the manner specified in the paragraph. 3-5 and 7-9, the competent tax authority is the Chief of the Customs Office and in Warsaw and the Director of the Customs Chamber in Warsaw.

11. The Minister responsible for public finance shall determine, by means of a regulation:

1) the list of customs offices and chambers of customs, whose suitably primates and directors are appropriate for the performance of excise duties on the territory of the country, and the territorial scope of their action, taking into account the number of taxpayers operating on the the area,

(2) the competent customs board or the customs chambers on which the bank account is to be paid in respect of payment of excise duties, the payment of excise duties and the payment of daily payments, and of which the payment of excise duty shall be made by the bank account, and define the territorial scope of their action in this respect

-having regard to the need to ensure efficient collection and return of excise duty.

12. The Minister responsible for public finance shall designate, by means of a regulation, the director or directors of the customs chambers competent to carry out the matters referred to in paragraph 1. (1a) and the Director of the Customs Chamber competent to carry out these cases as an appeal body, taking into account the need for the efficient execution of the tasks and ensuring the uniformity of the proceedings.

(13) The Minister responsible for public finances will determine, by means of a regulation, a list of documents confirming the payment of the tax liability and the fuel charge referred to in paragraph 1. 5c, taking into account the need to ensure the proper application of the excise security.

Article 15. [ The competent authorities in the field of excise duty cases] 1. The bodies competent in matters relating to the signs of excise duty shall be the chief of the customs office and the director of the customs chamber, appointed by the minister responsible for public finance, hereinafter referred to as " the competent chief of the customs office of office in the (b) the question of the question of the signs of excise duty "and the" competent director of the customs chamber in matters of signs of excise duty ", the local jurisdiction of which shall be determined on the basis of the address of the place of residence or residence of the body which is obliged to mark excise goods by excise duty.

1a. The Director of the Customs Chamber shall pay the amount of the refund:

1) the amount of tax signs of excise duty,

(2) the amount to cover the costs of producing excise duty marks,

3) receivables for legalization signs of excise duty,

(4) claims for legalization of excise duty minus the cost of their production

-at the request of the tax authority, which has duly issued a decision not to issue or sell excise duty marks or to authorise the receipt of excise duty marks in the event of loss or return of those excise duty marks.

2. If the local jurisdiction cannot be determined in the manner specified in the paragraph. 1, the competent chief of the customs office in matters of excise signs and the competent director of the customs chamber in matters of excise duty shall be the Chief Executive of the Customs Office II in Warsaw and the Director of the Customs Chamber in Warsaw.

3. The Minister responsible for public finance shall determine, by means of a regulation:

1) the list of customs offices and chambers of customs whose suitably primates and directors are appropriate in matters relating to the signs of excise duty, and the territorial scope of their action, taking into account the territorial distribution of the entities required to the labelling of excise goods by excise duty;

2. the competent customs board or the competent customs chambers on which the bank account or the bank account from which the bank account is made accordingly:

(a) contributions:

-the amount of the excise duty of excise duty,

-the amounts to cover the costs of producing excise duties,

-receivables for legalization of excise duty,

(b) the payment of the refund of the amounts or claims referred to in point (a) and the amounts receivable referred to in paragraph 1 (b). 1a, point 4

-and will determine the territorial scope of their action in this regard, taking into account the need to ensure the efficient settlement of the amounts constituting the tax value of excise duties, amounts to cover the cost of producing excise duties and charges for legalization signs of excise duty.

Chapter 3

Registration of entities

Article 16. [ Licence registration] 1. The business operator shall be obliged, before the date of execution of the first act subject to excise duty or the first act using excise goods covered by the excise duty exemption, on the grounds of their purpose, to submit a registration declaration to the competent authority of the customs office.

2. The registration certificate should contain the data relating to that entity and its business activity, in particular the name or name of the entity, the address of its registered office or residence, and the determination of the type of business carried out economic activities and, in the case of business activity using excise goods exempted from excise duty, also the addresses of the place of business and the determination of the type and the expected average monthly quantity of the consumed excise goods.

3. The competent primer of the customs office, without undue delay, shall not later than within 7 days from the day of acceptance of the registration declaration, in writing confirms his acceptance. The confirmation should include the data relating to the registered entity and its business activity in the field of excise goods, in particular the name or the name of the entity, the address of its residence or place of establishment, the tax identification (NIP) or REGON identification number and determination of the type of excise goods to which it carries out an economic activity.

3a. An entity intending to carry out an economic activity as a intermediary carbon entity or a gas intermediary, instead of submitting a registration declaration referred to in paragraph 1. 1, shall be obliged to notify the competent chief of the customs office in writing prior to the day of commenction of this activity. The notification should include the data relating to the entity and its business activity, in particular the name or name of the entity, address of residence or address of its registered office, tax identification number (NIP), or the REGON identification number or any other identification number used in the country of residence or establishment and the nature of the economic activity to be carried out.

3b. The competent primer of the customs office without undue delay in writing confirms the acceptance of the notification of the intention to start an economic activity as a intermediary coal entity or a gas intermediary. The confirmation shall include the data referred to in paragraph 1. 3a.

3c. The Minister responsible for public finances or the authority authorised by it shall publish, without undue delay, on the subject-matter of the Public Information Bulletin of the Office serving the Minister responsible for the public finance affairs of the present day. a list of the intermediary of the coal undertakings and the intermediary of the natural gas entities, including the name and address of residence if it is the same as the place where the business is carried out, or the address of the registered office, the tax identification number (NIP) or the identification number REGON or any other identification number used in the country of residence or seat of the entity and the description of the type of business carried out.

4. If the data contained in the registration or notification of the intention to commence business as a intermediary carbon entity or intermediary gas entity will change, the entity is obliged to report the change to the appropriate the Head of the Customs Office within 7 days from the day on which the change occurred.

4a. Intermediary carbonic entity and intermediary gas entity are obliged to inform the competent warden of the customs office of ceasing to carry out activities as a intermediary carbon actor or intermediary gas entity within 7 days days from the date on which the business ceases to be carried out.

5. (repealed)

6. (repealed)

7. The provisions of the paragraph. 1-4a shall not apply to operators engaged in excise goods exempted from excise duty on account of their use, not in the national territory of the country of establishment, place of residence or place of establishment economic activities.

7a. Paragraph Recipe 1 does not apply to entities producing electricity from generators with a total power not exceeding 1 MW which is not supplied to the installation combined and cooperating with each other for the transmission of this energy, but is used by the entity, provided that the energy products used for the production of that electricity have been paid excise duty at the level of the amount due.

8. (repealed)

Art. 16a. (repealed) Article 17. [ Party representing] 1. The representative body referred to in art. 13 (1) 5, may be only an entity established in the territory of the country, meeting the conditions referred to in Article 3. 48 (1) 1 point 2-4, and which submitted the registration according to art. 16. In addition, the entity representing in the registration should indicate the foreign entity represented by it.

2. The competent chief of the customs office shall refuse to accept the registration declaration of the representing entity, which does not meet the conditions referred to in art. 48 (1) 1 points 2 to 4.

3. The final buyer is obliged to send copies of the invoices referred to in art. 24 ust. 1 point 1, to the entity representing within 14 days from the date of receipt.

3a. The final gas buyer shall send copies of the invoices referred to in Article 3. 24b ust. 1 point 1, to the entity representing within 14 days from the date of receipt.

4. The competent primer of the customs office shall delete from the register the entity representing in the event of a breach of any of the conditions specified in the art. 48 (1) 1 points 2 to 4. Article 52 (1) 3 shall apply mutatis mutandis.

Article 18. [ A register of entities carrying out the excise duties of excise duty] 1. The competent chief of the customs office shall keep a register of the entities referred to in art. 16 ust. 1. The register shall contain the data contained in the registration declaration of these entities.

2. At the request of the party concerned, the competent primer of the customs office shall be obliged to issue a certificate stating whether the entity is a registered entity. The entity concerned may be both a registered entity itself and another entity having a legal interest in obtaining information about registration.

2a. The certificate referred to in paragraph 2. 2, contains data on the registered entity and its business activity in the scope of excise goods, in particular the name or name of the entity, the address of its residence or place of establishment and the determination of the type excise goods in respect of which he pursues an economic activity.

3. The Minister responsible for public finance shall keep a record in electronic form, which shall include:

1) the identity of the operators involved in the tax warehouses, registered consignees, registered consignors and the intermediary bodies, the addresses of their premises or their residence and the addresses of their e-mail;

2) the determination of the type of activity carried out by the entities referred to in point 1, and the determination of the type of excise goods covered by this activity;

3) the addresses under which the tax warehouses are located, the places of receipt of the excise goods by registered recipients and the places where the activities of the intermediary are carried out, and their e-mail addresses;

4) the excise numbers of tax warehouses, tax warehouses, registered consignees, registered consignors, as well as the numbers of the intermediary entities.

4. The data from the records referred to in paragraph. 3 (4), shall be confirmed at the request of the interested parties or made available to the competent authorities of the Member States of the European Union and shall be used by the System.

Article 19. [ Notification of ceasing to perform duties taxed with excise duty] 1. If the entity has ceased to perform the activities referred to in Article 16 ust. 1, shall be required within 7 days to submit a notification of ceasing to carry out these activities to the competent customs office of the customs office.

2. In the event of the acquisition of rights and obligations of an entity registered on the basis of separate regulations and the cessation of business, the declaration of cessation of activities shall be submitted to the legal successor of the registered entity or other persons who have taken over his rights and obligations within the time limit referred to in paragraph 1. 1.

3. The notifications referred to in paragraph. 1 and 2, they constitute the basis for the removal of the entity from the register by the competent Chief of the Customs Office.

4. In the case of failure to submit declarations in accordance with the paragraph. 1 and 2, the competent warden of the customs office who made the registration, ex officio shall delete the registered entity from the register.

5. The competent chief of the customs office shall notify the strikeout from the register:

1) a registered entity, unless, as a result of the checks undertaken, it is found that the entity does not exist;

2) the Agency for Material Reserves, in the case of registered entities, obliged to create and maintain stockpiles of mandatory crude oil or fuels on the basis of the provisions of the Act of 16 February 2007. the stocks of crude oil, petroleum products and natural gas and the rules of conduct in situations of risk of fuel security of the state and disturbances on the oil market (Dz. U. of 2016 r. items 1899, 1948 and 1986).

6. (repealed)

Article 20. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the model of the registration declaration, the model confirmation of acceptance of the registration declaration and the model of the notifications referred to in Article. 19 (1) 1 and 2, taking into account the need to provide tax authorities with information on the taxable persons or entities carrying out activities using excise goods.

Chapter 3a

Registration of intermediate tobacco operators

Art. 20a. [ Entry to the Tobacco Intermediary Register] 1. Driving an economic activity as a intermediary tobacco operator requires an entry in the register of intermediary tobacco operators.

2. The Minister responsible for public finances or the authority authorised by the public authority shall publish a register of tobacco operators without undue delay.

3. The register of intermediary tobacco operators shall be published on the subject-matter of the Public Information Bulletin of the Office serving the Minister responsible for public finance.

4. The entry of the entity into the intermediary of the tobacco operators, its change and the deletion of the intermediary tobacco entity from the register follows on the basis of the decision of the competent primate of the customs office.

5. The decisions referred to in paragraph 1 4, they are immediately enforceable.

6. Information on the issue of the decisions referred to in paragraph. 4, the competent chief of the customs office shall immediately forward to the Minister responsible for public finance or to the authority authorised by him to make an entry for the intermediary of the tobacco company in the intermediary register respectively tobacco operators, changes in the entry to the intermediary of tobacco operators or the deletion of an intermediary tobacco operator from that register.

(7) A decision on:

1. an entry in the register of intermediary tobacco operators-shall be issued on a request made according to the prescribed formula;

2. amend the entry in the register of the intermediary of tobacco operators-shall be issued on application submitted in accordance with the prescribed formula or ex officio;

3) outlining the intermediary tobacco operator from the intermediary register of tobacco operators-it shall be issued either on request or ex officio.

(8) The entry into the intermediary of the tobacco operators should contain the data relating to the entity and the business carried out by that entity referred to in Article 4. 20d point 1, excluding residence address, if it is not the same as the address of the place of business activity.

Art. 20b. [ Entities authorised to enter the register] 1. A register of tobacco operators may be entered by an entity resident or established in the territory of the country or foreign entrepreneur referred to in art. 20d point 1 (a) b and c.

2. Foreign entrepreneur, referred to in art. 20d point 1 (c), intending to conduct an economic activity in the territory of the country in the area of tobacco suede shall be obliged to designate, for the purposes of excise duty, the body representing it in the territory of the country.

Art. 20c. [ Trader representing a foreign entrepreneur] 1. The entity representing a foreign entrepreneur may only be an entity established in the territory of the country, meeting the conditions referred to in art. 20e ust. 1 points 1 and 2, and which has submitted a registration in accordance with art. 16. The entity representing the foreign entrepreneur in the registration should also indicate the foreign entrepreneur represented by him.

2. The competent chief of the customs office refuses to accept the registration declaration of the entity representing a foreign entrepreneur who does not meet the conditions referred to in art. 20e ust. 1 (1) and (2).

3. The competent primer of the customs office shall delete from the register referred to in art. 18, an entity representing a foreign entrepreneur in the event of a breach of any of the conditions laid down in art. 20e ust. 1 (1) and (2).

4. The economic activity in the scope of the tobacco suede carried out by the foreign entrepreneur referred to in art. 20d point 1 (c) shall be regarded as an excise duty for activities carried out by an entity representing a foreign entrepreneur.

Art. 20d. [ Application for entry in the intermediary of tobacco operators] An application for entry in the intermediary of tobacco operators should contain:

1. the data relating to the entity and its business activities, including:

(a) in the case of a national entity: the name or name of the entity, the residence address or the address of its establishment, the place and address of the tobacco suede business, the place and address of the storage of the tobacco suede in the territory of the country, number in the National Court Register or information about the entry in the Central Register and Information on Business Activity, Tax Identification Number (NIP) or REGON identification number,

(b) in the case of a foreign entrepreneur holding a branch established in the territory of the country, established on the terms and conditions set out in the Act of 2 July 2004. o freedom of economic activity:

-the name of the entity, the address of the residence or the address of the establishment, the identification number used in the country of residence or the place of establishment and the information on the activity carried out by that entity,

-the names of the branches established in the territory of the country, under which the foreign entrepreneur conducts business activity in the territory of the country, addresses of their premises, number in the National Court Register, tax identification number (NIP) or number REGON identification

-the place and address of the pursuit of the tobacco suede business on the territory of the country and the place and address of the storage of the tobacco suede on the territory of the country,

-the names of persons authorised to represent the branch of the foreign entrepreneur and their addresses,

(c) in the case of a foreign entrepreneur who does not have a branch established in the territory of the country established under the conditions and conditions laid down in the Act of 2 July 2004. o freedom of economic activity:

-name or name of the entity representing the foreign entrepreneur, address of residence or address of its registered office, number in the National Court Register, tax identification number (NIP) or REGON identification number,

-the place and address of the pursuit of the tobacco suede business on the territory of the country and the place and address of the storage of the tobacco suede on the territory of the country,

(d) information on the type of economic activity in the area of tobacco suede, including indication of whether the operator intends to dry tobacco:

-sell on the territory of the country,

-Export,

-intra-Community supply,

-intra-Community acquisitions,

-import,

-use,

-process, together with information on which this processing will be involved;

2. the proposed excise security.

Art. 20e. [ Conditions of entry in the intermediary of tobacco entities] 1. The condition of an entry in the register of intermediary tobacco operators shall be:

1) the impunity of the persons who direct the activity of the entity or persons authorized to represent the branch of a foreign entrepreneur with its registered office on the territory of the country, for a crime against the reliability of documents, against property, against the economic turnover, against the turnover of money and securities or treasury crime;

2) non-possession by an entity or a branch of a foreign entrepreneur with its registered office in the territory of the country arrears of customs duties and taxes constituting the income of the state budget and social and health insurance premiums and not carrying on the entity or branch of the enforcement, liquidation or bankruptcy proceedings;

3) submission of the excise security by the entity that submitted an application for entry to the intermediary of tobacco operators, and in the case of the foreign entrepreneur referred to in art. 20d point 1 (a) c-by an entity representing a foreign entrepreneur.

2. A register of tobacco operators shall not be entered into an entity to which:

1) revoked, due to a violation of the provisions of the law, any of the permits referred to in art. 84 (1) 1;

2. a concession or a permit for business activity has been withdrawn;

3) a decision has been issued to prohibit the exercise of regulated activities in the scope of excise goods.

3. When assessing the fulfilment of the conditions referred to in paragraph. 2, the period of the last 3 years shall be taken into account, counting from the date of submission of the application for entry to the register of the tobacco operators.

4. The application for entry in the register of the tobacco operators shall be accompanied by documents confirming the data contained in the application and the fulfilment of conditions for entering the entry into the register of the tobacco operators.

Art. 20f. [ Notification of changes to the data entered in the intermediary of tobacco operators] 1. The decision to make an entry in the register of the tobacco operators shall contain the data concerning the intermediary of the tobacco company and the business conducted by that entity, and the form and timing of the excise security, and in the case of a foreign entrepreneur-also data concerning branches of that entrepreneur on the territory of the country and persons entitled to represent those branches or entity representing the foreign entrepreneur.

2. The intermediary tobacco operator shall be obliged to notify the competent warden of the customs office of:

1) planned changes to the data contained in the application for entry to the register of the tobacco operators or in the decision to make an entry to that register, before making these changes;

2) other than planned changes of the data contained in the application for entry to the intermediary of tobacco entities or in the decision to make an entry to that register, immediately after their completion, but not later than within 3 days from the day, in These changes have occurred.

3. The notification referred to in paragraph. 2, the documents confirming the data contained therein shall be attached.

4. The notification referred to in paragraph. 2, at the same time a request to amend the entry in the register of the intermediary of tobacco operators. To amend the data contained in the request to amend the entry in the Tobacco Intermediary Register of the provision of the paragraph. 2 shall apply mutatis mutandis.

5. The intermediary tobacco operator or its successor in law shall be obliged to notify the competent warden of the customs office of ceasing to carry out activities by the intermediary tobacco operator immediately after the cessation of the conduct of the tobacco activities, but not later than within 3 days from the date on which the activity ceased to be carried out.

6. The notification referred to in paragraph. 5, at the same time a request for the deletion of the tobacco intermediary from the intermediary register of tobacco operators.

7. The change of accession, on the basis of the Act of 29 August 1997. -The tax ordination, legal successor or entity converted into law or obligations provided for in the tax law of an intermediary tobacco company does not require the deletion of an existing intermediary tobacco company from the a register for the intermediary of tobacco operators and the entry into that register of its successor legal or transformed entity. This change requires that the entry in the register be changed.

Art. 20g. [ Decision to refuse entry to the intermediary of tobacco operators] The competent warden of the customs office shall issue a decision to refuse entry in the register of tobacco operators in the case of:

1) application in the application for entry to the register of the intermediary of the tobacco operators of untrue data, in particular concerning the conduct by the entity indicated in the application of the business activity under the address indicated therein;

2) failure by the subject of conditions to make an entry to the register of the tobacco operators.

Art. 20h. [ Decision to remove the intermediary tobacco operator from the intermediary of tobacco operators] 1. The competent primer of the customs office shall issue from the office a decision to remove the intermediary tobacco entity from the intermediary register of tobacco operators in the case of:

1) conduct by a intermediary tobacco entity or entity representing the entrepreneur of foreign activity not in accordance with the provisions of the tax law or the decision to make an entry in the register of tobacco operators, in In particular:

(a) the sale of tobacco suede, which is not covered by excise duty, to a body other than the operator of the tax warehouse which consumes tobacco products for the manufacture of tobacco products, or a tobacco intermediary, excluding sales by the operator, who, at the same time, carries out the intra-Community supply or export of the tobacco suede,

(b) not to keep records of the tobacco suede or to keep such records in an unreliable manner,

(c) not to record the amount of the security-general's amount outstanding or liable to arise in respect of the tax obligation referred to in Article 3 (1). 65 par. 7, or the recording of this load or the release of the security from this load in an unreliable manner,

d) failure to comply with the obligation to inform the competent Chief of the Customs Office of changes in the data contained in the application for entry in the register,

(e) operating in the area of the tobacco suede at a location other than that indicated in the decision to make an entry in the register;

2) violations of the conditions, the fulfilment of which is required to make an entry to the register of the intermediary of tobacco operators, in particular when the excise security lodged by the intermediary tobacco operator or the entity representing the foreign entrepreneur has expired or no longer provides coverage within the time limit or in due amount of the amount of tax liability arising or likely to arise;

3) the deletion of the entity representing the foreign entrepreneur from the register referred to in art. 18.

2. Re-entry to the register of intermediary tobacco operators of the entity to which the decision referred to in paragraph is issued. 1, it shall be possible after 3 years from the date of service of that decision.

Art. 20i. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the models of the proposals referred to in Article 4. 20a par. 7 points 1 and 2, and a list of the documents to be attached to those applications, taking into account the need to obtain sufficient information on the entities, in particular those affecting the determination of the excise security and the need for proper action the intermediary tobacco operator.

Chapter 4

Tax declaration.

Payment deadlines for excise duty

Article 21. [ Obligations of the taxable person] 1. The taxable person shall be obliged, without calling the tax authority:

1) to submit the tax returns according to the prescribed formula to the competent authority of the customs office,

2) calculate and pay the excise duty on the account of the competent customs chamber

-for monthly periods of account, up to 25. on the day of the month following the month in which the tax obligation arose, unless otherwise provided for in specific provisions.

2. In the case of application of the suspension procedure of excise duty, the taxpayer shall be obliged, without calling the tax authority:

1) to submit tax returns to the competent head of the customs office, according to the prescribed formula,

2) calculate and pay the excise duty on the account of the competent customs chamber

-for monthly periods of account, up to 25. on the day of the month following that in which the suspension of excise duty was completed, resulting in a tax liability.

3. The provisions of the paragraph. 1 and 2 shall not apply:

1) to the extent that the taxpayer is obliged to submit a simplified declaration, the calculation and payment of excise duties referred to in art. 78 par. 1 point 3;

2) to the extent that the taxpayer is required to submit a tax return, calculation and payment of excise duty on electricity referred to in art. 24 ust. 1;

3. to an entity carrying out an economic activity in the area of excise goods subject to a zero rate of excise duty or covered by excise duty exemption, with the exception of partial exemptions or exemptions from excise duty, or of loss of loss of losses excise goods or the complete destruction of the excise goods referred to in Article 30 par. 3;

4) to the import of excise goods referred to in art. 27-29.

4. (repealed)

5. The tax liability shall be accepted in the amount resulting from the tax return or the simplified declaration, unless the tax authority or the tax control authority determines the other amount of the obligation.

6. (repealed)

7. Subject to art. 23 (1) 4 and Art. 27 ust. 2, the amount of excise duty shall be reduced by an amount equal to the tax value of the excise duties correctly applied to excise goods or the unit packaging of excise goods, but not earlier than:

1. on the day following the lifting of these signs on the excise goods or packaging unit concerned, in the case of the determination of excise goods, the excise duty marks in the tax warehouse on the territory of the country, subject to point 4 (b);

2) after the tax liability has been created-in the case of:

(a) the production of excise goods as referred to in Article 47 para. 1 points 1, 2, 4 or 5,

(b) a registered consignee authorised for a one-off acquisition of excise goods as a registered consignee,

(c) the taxable person acquiring intra-Community excise goods with the excise duty paid on the territory of a Member State for the purpose of his business,

(d) the acquisition of intra-Community excise goods with excise duty paid by the tax representative referred to in Article 3 (1) of the EC Regulation. 79 par. 1,

(e) the entity carrying out the activities referred to in Article 9b ust. 1 (1) and (2);

3) the following day after the introduction of excise goods into the tax warehouse on the territory of the country-in the case of import or intra-Community acquisition by the entity carrying out the excise goods tax warehouse marked with excise duties on the territory the third country or the territory of a Member State;

4) the following day after the tax obligation arose-in the case of:

(a) registered consignee, with the exception of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee,

(b) the owner of the excise goods referred to in Article 13 (1) 3.

8. The amount of excise duty payable on the excise goods data produced in the tax warehouse or outside the tax warehouse in accordance with art. 47 para. Article 1 (1) may be reduced by excise duty paid on from the ingredients used to produce excise goods.

9. In the case of loss of excise goods in excess of the limit values of the abductions referred to in Article 85 (1) 1 point 1, paragraph 1. 2 point 1 (c) a and in the provisions issued on the basis of art. 85 (1) 7, as well as the total destruction of excise goods referred to in art. 2. 1 point 20, excluding the loss and total destruction referred to in Article 1 30 par. 3, the taxpayer is obliged, without calling the tax authority, to submit a tax return, to calculate and to pay the excise duty for the daily financial period, by the deadline of 25. the day of the month following the month in which the loss was created or the total destruction was created.

Article 21a. [ Obligations of the taxable person in the case of coal products] 1. In the case of coal-fired products the taxpayer is obliged, without calling the tax authority:

1) to submit the tax returns according to the prescribed formula to the competent authority of the customs office,

2) calculate and pay the excise duty on the account of the competent customs chamber

-for monthly periods of account, up to 25. on the day of the second month of the month in which the tax obligation arose, subject to the provisions of Article 4 (1) (a) 78 par. 1 point 3.

2. The amount of excise duty payable on the coal products concerned may be reduced by excise duty paid on from used to produce other coal products.

3. Paragraph Recipe 1 shall not apply to entities carrying out taxable transactions in the scope of coal products exempted from excise duty.

Article 22. [ Obligations of the producer of excise goods] 1. Subject to art. 47 para. 1 points 1 to 4 and 6, in the case of production outside the tax warehouses of excise goods referred to in Annex No 2 to the Act, and of excise goods other than those referred to in Annex No 2 to the Act, subject to excise duty rate other than zero rate, the manufacturer shall be obliged, without calling on the tax authority:

1. to submit declarations on the prepayment of excise duties to the competent head of office of the customs office, according to the prescribed formula,

2) calculate and pay the payment of excise duty to the account of the competent customs chamber, in the amount of excise duty, which will be due from the excise goods produced in a given month

-for the monthly periods of account, by the last day of the month preceding the month in which the excise goods are produced.

2. The paid pre-payment of excise duty shall be counted against the excise duty payable in respect of the month of charge referred to in paragraph 1. 1.

3. The paid pre-payment of excise duty shall be taken into account in the tax declaration referred to in art. 21 (1) 1 point 1.

(4) Where the payment of the excise duty paid is less than the excise duty due for the financial month to which the excise duty is paid, interest shall be due on that difference as from the tax arrears, for the period from the last day of the month before the month in which the excise goods were produced, until the date on which the excise duty due for those products should be paid. The provisions on tax arrears shall apply mutatis mutandis.

5. Where the paid pre-payment of excise duty is greater than the excise duty due for the financial month for which the excise duty is paid, the excess payment of excise duty shown in the tax return referred to in Article 3 (1) shall be 21 (1) Article 1 (1) shall be settled in the submission of excise duties for subsequent trading periods, if the taxable person does not have tax arrears and current tax obligations, nor shall he apply for payment of the excess payment in whole or in part against the payment of the amount of the payment to be paid to the taxable person. future tax obligations.

Article 23. [ Preliminary payment of excise duty for daily periods] 1. Registered consignee, with the exception of the registered consignee authorized for the one-off acquisition of excise goods as a registered consignee, the entities carrying out the tax warehouses and the taxpayers referred to in art. 13 (1) 3, they shall be obliged, without calling on the tax authority, to calculate and pay the excise duty initially for the periods of day, for the account of the competent customs chamber.

2. Preliminary payment of excise duty for daily periods, hereinafter referred to as "day payments", shall be made no later than 25. on the day after the day on which the tax obligation arose and, in the case of the operator, the tax warehouse, after the date on which the suspension of excise duty was terminated and the tax liability arose.

3. The daily payments made for the financial month shall be included in the tax returns referred to in art. 21 (1) 1 point 1 or paragraph. 2 point 1.

4. The daily contributions shall be reduced by:

1) an amount constituting the tax value of the excise duties correctly applied to excise goods or the unit packaging of excise goods, but not earlier than:

(a) the following day, after the signs have been recorded on the excise goods or packages concerned, in the case of the determination of excise goods, the excise duty marks in the tax warehouse on the territory of the country, subject to the point in point (a) of the said Article. First indent,

(b) the following day, following the introduction of excise goods into the tax warehouse on the territory of the country, in the case of an import or intra-Community acquisition by an entity carrying out excise goods marked with excise duties on the territory of the the third country or the territory of a Member State,

-the registered consignee, excluding the registered consignee authorised for a one-off acquisition of excise goods as a registered consignee,

-the owner of the excise goods referred to in Article 13 (1) 3;

(2) the amount of the taxable person's exemptions and reductions in excise duties.

5. The payment of the daily payments shown in the tax return referred to in art. 21 (1) 1 point 1 or paragraph. Article 2 (1) shall be settled in daily payments for the following financial periods if the taxable person is not in possession of tax arrears and current tax obligations, nor shall he apply for an overpayment in whole or in part for the purposes of payment of a tax due in full or in part. future tax obligations.

6. Daily payments constitute an advance on the excise duty.

Article 24. [ Submission of declarations and payment of excise duty in the case of electricity] 1. In the case of electricity, the taxpayer is obliged, without calling the tax authority, to submit the tax returns to the competent Chief of the customs office according to the prescribed formula and to calculate and pay the excise duty on the account of the competent customs chamber, in the time limit of 25. on the day of the month following the month in which:

1) the payment deadline resulting from the invoice has expired, and if that date has not been specified, after the month in which the invoice was issued, in the case of the acquisition of intra-Community electricity by the final purchaser;

2) the payment deadline specified in the contract specific to the electricity supply settlements has expired or, if that date has not been specified in the contract, the due date of the payment resulting from the invoice or other document issued by the the taxable person from whom the payment of the claim for the electricity sold by the taxable person is due, and if the time limit for payment has not been specified in the contract or invoice or in that document, or where the invoice does not show that the electricity charge is not charged sold during that period-after the month in which the invoice or the document was issued-in the case of the sale of electricity to the final buyer on the territory of the country;

3) electricity consumption has occurred-in the cases referred to in art. 9 ust. 1 points 3, 4 and 6.

2. Paragraph Recipe 1 point 3 does not apply to entities with a concession for the generation of electricity within the meaning of the provisions of the Act of 10 April 1997. -Energy law that uses electricity for the purposes of the exemption referred to in art. 30 par. 6, 7 or 7a, and are not taxable persons in respect of other activities referred to in Article 9 ust. 1.

Article 24a. [ Obligations of the taxable person in the case of the tobacco suede] In the case of the tobacco suede, the taxable person shall be obliged, without calling on the tax authority, to submit the tax returns to the competent authority of the customs office of the office in accordance with the prescribed formula and to calculate and pay the excise duty on the account of the competent customs chamber, monthly accounting periods, up to 25. on the day of the month following the month in which the tax obligation arose, subject to Article 78 par. 1 point 3. Article 24b. [ Obligations of the taxable person in the case of gas products] 1. In the case of gas products, the taxpayer shall be obliged, without calling the tax authority, to submit the tax returns to the competent Chief of the customs office according to the prescribed formula and to calculate and pay the excise duty on the account of the competent customs chamber, for monthly accounting periods, up to 25. on the day of the month following the month in which:

1) the deadline for payment of the invoice has expired, and if that date has not been specified, after the month in which the invoice is issued, in the case of intra-Community acquisitions;

2) the payment period specified in the contract specific to the accounts for the supply of gas products has expired or, if that date has not been specified in the contract, the due date of the payment resulting from the invoice or other document issued by the the taxable person from whom the payment of the claims for sale by the taxable person is due, and if the time limit for payment is not specified in the contract or in the invoice or in that document, or where the invoice does not show that the gas products have been sold in that period-after the month in which the invoice or the document was issued-in the case of sale of products gas to the final gas purchaser;

3) the use of gas products has occurred-in the cases referred to in art. 9c par. 1 point 4 or 5.

2. The provisions of the paragraph. 1 shall not apply to entities carrying out taxable transactions in respect of gaseous products exempted from excise duty.

(3) The amount of excise duty due on the gaseous products concerned may be reduced by excise duty paid on from the other gas products used for their manufacture.

Article 24c. [ Submission of tax declarations] Tax declarations referred to in art. 21-22 and art. 24-24b, the taxable person may lodge at any customs office or tax office where the service centre is operated. These declarations shall be notified without delay to the competent authority of the customs office. Article 25. (repealed) Article 26. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation, the models of the tax returns and the declarations on the prepayment of excise duty, together with explanations on how to correct these declarations, information on the dates and the location of their submission and the statement of the taxpayer that the tax returns form the basis for the issue of the enforcing title, ensuring that the excise duties can be calculated correctly.

2. The Minister responsible for public finance may determine, by means of a regulation:

1. detailed mode or conditions for the settlement of excise duties, in particular in cases of reduction of excise duty by the amount of excise duty paid in the purchase price of excise goods used in the manufacture of other excise goods,

(2) excise goods for which taxable persons may apply longer than those referred to in Article 3 (2). 21 (1) 1, 2 and 9, in art. 21a (b) 1, in art. 23 (1) 2, in art. 24 ust. 1 and in Art. 24b ust. 1 tax periods, time limits for submission of declarations or payment of excise duty, or conditions which must be fulfilled by the operators applying those periods or time limits

-having regard to the principle of a single excise duty, the frequency of the excise duty in excise duty and the need to ensure the proper implementation of the tax obligation and the payment of excise duty.

Chapter 5

Procedure for imports

Article 27. [ Import of Excise products] 1. In the case of import, the taxpayer shall be obliged, subject to the paragraph. 3 and 3a, for the calculation and demonstration of the amount of excise duty, taking into account the applicable excise duty rates:

1. in the customs declaration;

2. in the case of the application of the simplifications referred to in Article 166 and art. 182 of the Union Customs Code, in:

(a) a simplified declaration or

(b) entry in the declarant's register

-and in the supplementary declaration, within the meaning of the customs legislation;

3) in the settlement of the closure referred to in art. 175 of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015. supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules for certain provisions of the Union Customs Code (Dz. Urz. EU L 343 of 29.12.2015, p. 1, from late. zm.), hereinafter referred to as "Regulation 2015/2446".

2. The amount of excise duty payable in respect of the import of excise goods shall be reduced by the value of the tax marks of excise goods correctly applied to excise goods or packages of excise goods covered by a customs declaration.

3. In the case of entry of imported excise goods under suspension of excise duty or in the case of import of excise goods covered by exemption from excise duty by virtue of their intended use, the taxpayer shall be obliged to post in the documents, o referred to in paragraph 1: 1, an indication of the amount of excise duty which would be due if the excise goods were not placed under the suspension of excise duty or excise duty exemption.

(3a) Where imported energy products, immediately after being placed on the market using a simplified declaration on the basis of a licence within the meaning of the customs legislation, are moved, using the application of a simplified declaration, the the procedure for suspension of excise duty, using the pipeline, from the place of import directly to the tax warehouse on the territory of the country:

1. in the simplified declaration, no information on the amount of excise duty which would be payable should the excise goods not be placed under the suspension of excise duty should be included;

2. the supplementary declaration, which contains information on the amount of excise duty which would be due if the excise goods were not placed under the suspension of excise duty, shall be sent no later than the time of transmission to the e-AD project system.

4. If the competent Chief of the Customs Office finds that in the customs declaration the amount of excise duty has been shown incorrectly, it shall issue a decision determining the amount of excise duty in due amount.

5. Upon acceptance of the customs declaration, the taxpayer may request the competent Head of the customs office to issue a decision determining the amount of excise duty at the due amount.

6. In cases other than those referred to in paragraph. 1, 4 and 5, the competent chief of the customs office shall determine the amount of excise duty on excise goods imported by decision.

7. In the case of determining the amount of excise duties in the decision of the chief of the customs office of the customs office, the taxpayer shall be obliged within 10 days, counting from the date of service of that decision, to pay the difference between the excise duty resulting from that decision and the excise duty levied by that body together with interest on arrears on the amount of excise duty uncollected, calculated from the day following the day on which the tax obligation was incurred up to the date of notification of the amount of the tax receivable. With regard to the rules of collection and the amount of these interest provisions of the Act of 29 August 1997. -The tax ordination shall apply accordingly, subject to paragraph 1. 7a.

7a. Interest shall be collected in the amount of:

(1) 50% of the rate of interest for the delay referred to in Article 56 § 1 of the Act of 29 August 1997. -Tax Ordinance, if, after acceptance of the customs declaration, the declarant:

(a) shall apply to the competent Governor of the customs office for a decision determining the amount of excise duty in the amount due, no later than six months from the date of acceptance of the customs declaration, and

(b) pay within 10 days from the date of the notification, not collected on the basis of the customs declaration, the amount of excise duty plus interest;

(2) 150% of the rate of interest for the delay referred to in Article 3 (2) (b) of the 56 § 1 of the Act of 29 August 1997. -Tax Ordinance, if the amount of excise duty has been determined in the decision referred to in paragraph. 6, or as a result of the audit of the customs declaration made ex officio, the amount of excise duty in excess of 25% of the amount due and higher than five times the amount of the minimum wage for the work within the meaning of the Act of 10 was found October 2002 with a minimum wage for work (Dz. U. of 2015 items 2008 and 2016 items 1265), which is in force on the day following the expiry of the period of payment of the claim.

8. In the case of simplification referred to in Article 4, 182 of the Union Customs Code, the registered consignor shall send a copy of the entry or printout from the records of the goods admitted to the market immediately after the transfer to the system of e-AD for products, to the competent Chief of the Customs Code. excise duties subject to the alert, except where, after the transfer of the e-AD project, a supplementary declaration shall be sent without delay, within the meaning of the customs legislation.

Article 28. [ Terms and modalities for payment of excise duty on imports] 1. In the case of unregulated in the Act, with respect to the time limits and the manner of payment of excise duties on importation shall apply accordingly the customs legislation on the dates and means of payment of customs duties, with the exception of provisions concerning the extension of the time limit for payment, deferral of payment and other facilitation of payment by those provisions.

2. The traveler shall be obliged to pay excise duties also when the excise goods have been admitted free of import duties or the duty rates have been suspended or reduced to the zero duty rate.

3. The competent chief of the customs office shall secure the amount of excise duty or fuel charge if they have not been paid, in the cases and mode used for securing customs duties on the basis of customs legislation, except for cases, when the excise goods were:

1. subject to the suspension of excise duty and the excise security lodged, subject to the provisions of Article 3 (1) of the EC 63 par. 1a;

2. covered by temporary storage or procedure: customs warehousing, inward processing or temporary importation, and the entity liable to lodge a security of customs duties under the customs legislation fulfils the conditions laid down in the Article. 64 par. 1 points 1 and 4.

4. The requirement of compliance by the entity referred to in paragraph. 3 (2), the conditions laid down in the Article 64 par. 1 (1) and (4) shall be deemed to be satisfied if the operator has made a declaration that:

1) it has its registered office or place of residence on the territory of the country;

2. there is no arrears on the part of the customs duties and taxes constituting the income of the state budget, fuel charges, social and health insurance premiums, and no enforcement, liquidation or bankruptcy proceedings are carried out.

5. The statement referred to in paragraph 1. 4, consists of a rigorous criminal liability for making false statements. The applicant shall be obliged to enter in it the clause of the following text: "I am aware of the criminal responsibility for making a false statement." This clause replaces instructing the body of criminal responsibility for making false statements.

6. The certificates referred to in paragraph 1. 4, does not consist, if the competent chief of the customs office has such a statement, presented not earlier than 6 months prior to the placing of the excise goods in temporary storage or procedure: the customs warehousing, inward processing or temporary importation.

7. In the case referred to in paragraph. 3 point 2, the competent chief of the customs office may at any time request that a security be lodged if he considers that there is a risk that the amount of the excise duty or the fuel charge will not be paid within the prescribed period.

Article 29. [ Notification of a debtor of the amount of the customs debt] If, in accordance with the customs legislation, the notification of the debtor of the amount of the customs debt cannot occur due to the statute of limitations, and there is a basis for the calculation or verification of the tax receivables, the competent Chief of the Customs Office may specify the calculation elements in accordance with the rules laid down in the customs legislation for the correct determination of the amount of excise duty on imports. Article 29a. [ Excise product as processed product obtained under the inward processing procedure] Where the processed product obtained under the inward processing procedure is an excise product:

1. no special cases of closure of this procedure shall apply, as referred to in Article 3. 324 of Regulations 2015/2447;

2. the amount of the excise duty on imports shall be determined in each case on the basis of the calculation elements, in particular the tariff classification, type, quantity and rate, applicable to the processed product.

Chapter 6

Exemptions

Article 30. [ Excise exemptions] 1. Fighting from excise energy generated from renewable energy sources, on the basis of a document confirming the remission of a certificate of origin of energy, within the meaning of the provisions of energy law or the provisions of the Act of 20 February 2015 o renewable energy sources (Dz. U. Entry 478 and 2365 and of 2016 items 925 and 1579).

2. The exemption referred to in paragraph 2. 1, shall apply not earlier than the receipt of the document confirming the remission of the certificate of origin of energy, by lowering the excise duty due on electricity for the closest clearing periods.

3. Fighting from excise duty of excise goods or the complete destruction of excise goods referred to in art. 2. 1 point 20, resulting from a random event or force majeure, provided that the taxable person shows the existence of the circumstances giving entitlement to the exemption.

4. Fighting from excise duty of excise goods to the height of:

1) determined for a given entity by the competent primate of the customs office on the basis of art. 85 (1) 1 point 1 or paragraph. 2 point 1 (a);

2) specified in the regulations issued on the basis of art. 85 (1) 7.

5. The exemption referred to in paragraph 5. 3 and 4, shall not apply in the case of loss or complete destruction of excise goods resulting from the commission of a crime against property.

6. Fighting from excise consumption of electricity in the process of electricity production as well as consumption of this energy in order to sustain these production processes.

7. Fighting from excise consumption of electricity in the process of production of electricity and heat in combination.

7a. Fighting from the excise duty of electricity used:

1) for the purposes of chemical reduction;

2) in electrolytic processes;

3) in metallurgical processes;

4) in mineralogical processes.

7b. The condition of the exemption referred to in paragraph 1 shall be stipulated in paragraph 1. 7a, is:

(1) the use of electricity by a taxable person excise duty on that energy;

2) the transfer by an entity using electricity to the competent chief of the customs office, up to 15. on the day of the month following the month in which the operator used the electricity, statements of the amount of energy used and the manner in which it was used.

7c. The statement referred to in paragraph 1. Article 7b, point 2, shall include:

1) the name and address of the head office of the electricity operator and its tax identification number (NIP);

2) the amount of electricity used;

3) the way of using electricity;

4. the date and place of making the declaration and the legible signature of the person making the declaration.

8. Fighting from excise duty for shipping purposes, including fishing cruises, electricity produced on board.

9. Dismisses the excise duty ethyl alcohol:

(1) wholly contaminated, imported, intra-Community acquisitions or produced in the territory of the country, as indicated by any Member State of the European Union, by means of measures authorized to contaminate ethyl alcohol pursuant to the Regulation. Commission (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty, including those contained in articles not intended for human consumption;

2. contained in intra-Community acquisitions of products not intended for human consumption, contaminated by means of contamination authorized by the Member State of the European Union of origin;

3. contained in imported products not intended for human consumption, contaminated with the contaminating agents referred to in Article 3 (1) (a) (a) (a) (3) (a) 32 par. 4 point 2;

4) contained in medicinal products within the meaning of the provisions of the Act of 6 September 2001. -Pharmaceutical law (Dz. U. of 2008 items 271, with late. zm.);

5. contained in essential oils or mixtures of odoriferous substances used in the manufacture of foodstuffs and non-alcoholic beverages of an actual alcoholic strength by volume not exceeding 1,2% by volume;

6. contained in the food articles or semi-finished products referred to in art. 32 par. 4 point 3 (a) d.

Article 31. [ Excise exemptions resulting from international agreements] 1. The excise duty shall be exempt from excise duty, the subject matter of which shall be the subject of excise goods to be used:

1) by the institutions of the European Union;

2) in the framework of diplomatic or consular relations, in relation to persons who are not Polish citizens and do not have a permanent place of residence on the territory of the country;

3. by international organisations recognised by the competent authorities within the territory of the country and members of such organisations, within the limits and under the conditions laid down in the international conventions establishing such organisations or in agreements on their Seats;

4. by the armed forces of a State party to the North Atlantic Treaty, other than the Member State of the European Union, in the territory of which the excise duty is due, and by the armed forces participating in the Partnership for Peace, The headquarters of the Multinational North-East Corps and the Allied Headquarters, in particular the Joint Task Training Centre, for the use of those forces or the civilian staff accompanying them or for the provision of their messes or canteens;

5. for consumption in accordance with a contract concluded with third countries or international organisations, provided that such products are exempted from the tax on goods and services.

2. (repealed)

3. The exemptions referred to in paragraph 1 1 point 4, does not apply to the Armed Forces of the Republic of Poland.

4. The exemptions referred to in paragraph 1 1, may also be carried out by the refund of the paid amount of excise duty.

5. In the case of exemption from excise duty carried out by the reimbursement of the paid amount of excise duty, the appointed chief of the customs office shall determine, by decision, the amount of the excise duty refund.

6. Minister responsible for public finance, by way of regulation:

1. will determine the detailed scope and conditions and mode of application of the excise duty exemptions referred to in paragraph 1. 1,

2) appoint the chief of customs offices competent in cases of reimbursement of the paid amount of excise duty

-having regard to the need to ensure the effective functioning of excise duty exemptions, the need to ensure proper control and the need to ensure the flow of information concerning products exempted from excise duty.

Art. 31a. [ Excise exemption] 1. The excise duty shall be exempt from excise duty, the subject-matter of which is coal products intended for heating purposes:

1) in the process of electricity production;

2) in the process of production of energy products;

3) by the household, public administration body, unit of the Armed Forces of the Republic of Poland, the entity of the education system referred to in art. 2 of the Act of 7 September 1991. o system of education (Dz. U. of 2016 r. items 1943, 1954 and 1985), nursery and children's club, as referred to in the Act of 4 February 2011. on the care of children under the age of 3 (Dz. U. of 2016 r. items 157), the medicinal product referred to in art. 4 par. 1 of the Act of 15 April 2011. about the activity of the medicinal product (Dz. U. of 2016 r. items 1638 and 1948), the social assistance organization unit referred to in art. 6 point 5 of the Act of 12 March 2004. of social assistance (Dz. U. of 2016 r. items 930, 1583 and 1948), the organizations referred to in art. 3 para. 2 and 3 of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. of 2016 r. items 1817 and 1948);

4) for the carriage of goods and passengers by rail;

5) for combined heat and power generation;

6) in agricultural, horticultural works, fish farming, and forestry;

7) in mineralogical, electrolytic and metallurgical processes and for chemical reduction;

8) by an energy-intensive plant using coal-fired products;

(9) by the operator in which the system leading to the attainment of environmental protection objectives has been put in place or to an increase in energy efficiency.

2. Fighting from excise duty resulting from the final buyer of the coal loss of coal products, acquired under the exemption referred to in the paragraph. 1 if, as a result of a tax check, a control procedure or a tax proceeding, it has not been established that the use of these products has occurred for purposes other than those referred to in paragraph 1. 1.

3. The condition of the exemption referred to in paragraph 1. 1, is:

1) in the case of the sale of coal products in the territory of the country to the final buyer of the coal-issue by the entity selling the carbon products of the document of delivery or invoice, if it specifies the position of the CN of coal products, their quantity in kilograms and their the purpose of the exemption from excise duty, and to confirm the signature of the purchase of these products by the final coal purchaser;

2) in the case of the acquisition of intra-Community coal products by the final coal purchaser-document the acquisition of an intra-Community invoice issued by the seller of coal products or a delivery document confirming that acquisition and determining the purpose of the products;

3) in the case of the import of coal products by the final coal purchaser-document the import of documents required by the customs legislation.

4. Signature confirming the acquisition of coal products by the final coal buyer referred to in paragraph. 3 (1) may be submitted:

1) on the document of delivery or invoice referred to in paragraph. 3 point 1, or

2) in the contract concluded between the seller of coal products and the final coal purchaser.

5. In the case of return by the final buyer of carbon-carbon products, acquired under the exemption referred to in the paragraph. 1, to the entity that sold it these products, the return of these products shall be carried out on the basis of the delivery document or an amending invoice.

6. (repealed)

7. By an energy-intensive plant using carbon products, it is understood that the proportion of the purchase of coal products in the value of marketed production is not less than 10% in the year preceding the year in respect of which it is established. percentage share. An energy-intensive plant using coal-fired products must not be less than an organised part of an undertaking understood to be organised and financially isolated in an existing undertaking of a complex of material and intangible components, The European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission,

8. An energy-intensive business using coal products shall also be considered an entity starting with the use of coal products or an entity engaged in an economic activity which launches a new installation using the carbon products, provided that the declaration of the intended achievement in the first year of the percentage of the percentage referred to in paragraph is made to the competent Chief of the customs office of the office of customs office. 7.

9. In the event of failure to achieve at the end of the first year the percentage of the share referred to in paragraph. 7, the entity referred to in paragraph 1. 8 is required to pay in the first quarter of the following year the excise duty on the spent coal products, from which the excise duty has not been paid, together with interest.

Article 31b. [ Exemption of the excise duty to which gas products are subject] 1. The excise duty shall be exempt from excise duty, the subject matter of which shall be gas products intended for heating purposes:

1) for the carriage of goods and passengers by rail;

2) for combined heat and power generation;

3) in agricultural, horticultural works, fish farming and forestry;

4) in mineralogical, electrolytic and metallurgical processes and for chemical reduction;

(5) by an energy-intensive undertaking using gaseous products in which the system leading to the achievement of environmental protection objectives has been put in place or to increase energy efficiency.

2. The excise duty shall be exempt from excise duty for gas products falling within CN codes 2705 00 00, 2711 11 00, 2711 21 00 and 2711 29 00 intended for heating purposes by:

(1) households;

2. bodies of public administration;

3) units of the Armed Forces of the Republic of Poland;

4) the entities of the education system referred to in art. 2 of the Act of 7 September 1991. an education system;

5) nursery and children's clubs, referred to in the Act of 4 February 2011. taking care of children up to the age of 3;

6) the medicinal entities referred to in Article 4 par. 1 of the Act of 15 April 2011. of therapeutic activities;

7) the organisational units of social assistance referred to in art. 6 point 5 of the Act of 12 March 2004. social assistance;

8) the organizations referred to in art. 3 para. 2 and 3 of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer.

3. The excise duty shall be exempt from excise duty, the subject matter of which shall be gas products intended to:

1) drive:

(a) aircraft,

(b) in shipping, including fishing cruises

-excluding private cruises and private recreational flights referred to in art. 32 par. 2;

2) use in the process of electricity production;

3) use in the production process of energy products.

4. The excise duty shall be exempt from excise duty, the subject matter of which is gas products intended for the propulsion of stationary equipment or for heating purposes related to fixed-line equipment, used:

1) in the cases referred to in paragraph. 1 points 1 to 5, or

2. for the transmission, distribution or storage of such devices.

5. In the case of the sale of gas products under the exemptions referred to in paragraph. 1, para. 2 points 2-8, para. 3 points 2 and 3 and paragraph 3. 4, to entities that will use these products for the purposes specified in those provisions, the condition of the exemption is the term in the contract concluded between the seller and the buyer, that these products will be used for these purposes.

5a. Where the agreement referred to in paragraph 1 is not applicable. 5, concerns gas products exempted from excise duty and non-exempted gaseous articles, the sale of which is settled periodically, the contract shall specify the number of products subject to release. The quantity of products subject to exemption set out in the contract may be adjusted by means of a written declaration by the purchaser annexed to the contract by the seller of the invoice at the latest by the day of issue of the invoice, if the actual quantity of the gaseous goods to be released, used during that period, is different from the amount initially specified in the contract.

6. The condition of the exemption referred to in paragraph 1. 2 point 1, shall be:

1. in the case of gas products falling within CN code 2711 21 00, the sale of such products in quantities not exceeding:

(a) 10 m³ /h-natural gas of high-methane E-group, not more than 8000 cubic metres per year, or

(b) 25 m³ /h-natural gas of the nitrided Lw group, group of Ls, Ln groups or Lm groups, not more than 10,650 cubic metres per year;

2. in the case of gas products of ex CN code 2711 29 00, the sale of such products in quantities not exceeding:

a) 10 m³ /h-gaseous propane-butane-air, not more than 5000 cubic metres per year, or

(b) 10 m³ /h-gaseous articles propane-butane-uncompressed, not more than 1000 cubic metres per year;

3. in the case of the sale of gas products:

(a) of CN codes 2705 00 00 and 2711 11 00,

(b) falling within CN code 2711 21 00 in quantities greater than those referred to in point 1,

-obtain from the purchaser of these products a declaration that they do not use these products for any other purpose other than for household purposes, including for business purposes, or declarations of quantities of these products used for other purposes than the household, including for business purposes, as defined by the purchaser in proportion to the area used for these needs, taking into account the power of the heating equipment.

7. In the case of the sale of propane-butane gas products with an ex CN code 2711 29 00, the exemption referred to in paragraph 1 shall be subject to the exemption. In addition, the introduction of these products into the distribution network within the meaning of the Act of 10 April 1997 is also the introduction of these products. -Energy law.

(8) For the purposes of applying the exemption referred to in paragraph 1, For the household, the property shall not be considered as a whole used for the business operation in which the use of the products referred to in paragraph 2 is not considered to be the household. In point 1 or 2, it shall not exceed the quantities laid down in those provisions.

9. In the case of the sale of the products referred to in paragraph. 3 point 1, to entities that use these products for the purposes set out in that provision, the exemption shall be the invoice issued by the seller and a statement by the purchaser of the purpose of the gas products to be used for these purposes.

(10) By means of a gas-intensive business, the use of gaseous products shall be understood to mean an entity whose share of the purchase of gaseous products in the value of marketed production is not less than 5% in the year preceding the year in respect of which the percentage is determined participate. The energy-absorbing plant using gaseous products must not be less than an organised part of an undertaking understood to be organised and financially isolated in an existing undertaking of a complex of material and intangible components, The European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission,

10a. An energy-intensive business using gaseous products shall also be considered an entity starting an economic activity with the use of gaseous products or an entity engaged in an economic activity that is launching a new installation using the gaseous products, provided that the declaration of the intended achievement in the first year of the percentage of the percentage referred to in paragraph is made to the competent chief of the customs office of the office. 10.

10b. In the event of failure to achieve at the end of the first year the percentage of the share referred to in paragraph. 10, the entity referred to in paragraph 1. 10a is obliged to pay in the first quarter of the following year the excise duty from the used gas products, from which the excise duty was not paid, together with interest.

11. Fighting from excise duty arising from the final buyer of gas losses of gas products acquired under the exemption referred to in paragraph. 1-4, if, as a result of a tax check, a control procedure or a tax treatment, it has not been established that the products have been used for purposes other than those laid down in those provisions.

Article 31c. [ Systems leading to environmental objectives or energy efficiency improvement] For a system leading to the achievement of environmental protection or energy efficiency objectives, as referred to in Article 4 (1) of the Directive. 31a (a) 1 point 9 and art. 31b par. In paragraph 5, the following shall be considered:

1) The European System of Commerce Emissions in accordance with the Act of 12 June 2015. about the scheme for greenhouse gas emission allowance trading (Dz. U. Entry 1223 and from 2016. items 266, 542, 1579 and 1948) and provisions issued on the basis of art. 25 par. 4 and art. 29 par. 1 of this Act;

(2) the EMAS scheme referred to in the Act of 15 July 2011. of a national eco-management and audit scheme (EMAS) (Dz. U. Entry 1060);

3) obtaining and dying of energy efficiency certificates, as referred to in the Act of 15 April 2011. energy efficiency (Dz. U. of 2015 items 2167 and 2359 and 2016 items 266 and 1250) [ 1] , by entities which are required under that law to obtain and submit for the remission of energy efficiency certificates or for payment in return for a replacement fee;

4) the environmental management system, confirmed by an independent and authorized body in this respect, an ISO 14001:2004 certificate of accreditation;

5) the energy management system, confirmed by an independent and authorized body in this respect, the ISO 50001:2011 certificate of accreditation.

Art. 31d. [ Exemption from excise duty of electricity-based energy-intensive plant] 1. A plant for energy-intensive use of electricity, which together fulfils the following conditions:

1) performs the business activity determined by the following codes of the Polish Classification of Activities (PKD): 0510, 0729, 0811, 0891, 0893, 0899, 1032, 1039, 1041, 1062, 1104, 1106, 1310, 1320, 1394, 1395, 1411, 1610, 1621, 1711, 1712, 1722, 1920, 2012, 2013, 2014, 2015, 2016, 2017, 2060, 2110, 2221, 2222, 2311, 2312, 2313, 2314, 2319, 2320, 2331, 2342, 2343, 2349, 2399, 2410, 2420, 2431, 2432, 2434, 2441, 2442, 2443, 2444, 2445, 2446, 2720, 3299, 2011, 2332, 2351, 2352, 2451, 2452, 2453, 2454, 2611, 2680 or 3832,

2) keep the accounts within the meaning of the accounting regulations,

3. does not benefit from the excise duty free of excise duty referred to in Article 3. 30 par. 7a

-shall be exempt from excise duty by the reimbursement of part of the excise duty paid on the electricity used by that undertaking.

(2) By means of an electricity-intensive business, the operator shall be understood to have been involved in the cost of the electricity used in the value of the production sold in the tax year for which the application referred to in paragraph 1 is submitted. 5, is over 3%. An electricity-consuming plant using electricity must not be less than an organised part of an undertaking understood to be an organisational and financial segregation in an existing undertaking of a complex of material components and intangible, including obligations, intended to carry out certain economic tasks which, at the same time, could constitute an independent undertaking by itself carrying out these tasks.

3. The amount of reimbursement of the part of paid excise duty referred to in paragraph. 1, hereinafter referred to as 'the amount of partial excise duty paid', shall be calculated according to the following formula:

infoRgrafika

in which individual symbols indicate:

From -the amount of partial excise duty paid (in Polish zloty),

K -the share of the costs of the electricity used in the value of the marketed production, expressed as a percentage (%), in the tax year for which the application referred to in paragraph 1 is submitted. 5,

In -the euro against the zloty in force on the first working day of October of the year preceding the year in which the tax year for which the application referred to in paragraph is submitted is started. 5, published in the Official Journal of the European Union,

E -the total consumption of electricity expressed in megawatt-hours (MWh) in the tax year for which the application referred to in paragraph 1 is submitted. 5.

4. In the case of entities whose tax year is different from the calendar year, the calculation of the amount of partly excise duty paid for the fiscal year shall be taken into account, separately for each calendar year:

1. the course of the euro in relation to the gold, published in the Official Journal of the European Union, in force on the first working day of October of the year preceding the calendar year in question;

2) the total consumption of electricity expressed in megawatt-hours (MWh) in the relevant part of the tax year, in the calendar year concerned.

(5) The reimbursement of the amount of partial excise duty paid shall be made at the request of the undertaking referred to in paragraph 1. 1, for the period of the fiscal year. This shall be decided by decision of the Chief Executive of the customs office.

6. The Director of the competent customs chamber shall make a payment on the refund of the amount reimbursed in part of the excise duty at the request of the designated head of the customs office.

7. The application referred to in paragraph 1. 5, it shall contain:

1) the name or the name of the applicant, the address of the residence or its registered office;

2) the tax identification number (NIP) of the applicant;

3) the number of the applicant in the Register of Entrepreneurs of the National Court Register or the information on the entry in the Central Register and Information on Economic Activity;

4. the applicant's REGON identification number;

5. determination of the amount of partial excise duty paid by the applicant for reimbursement;

6) the number of the bank account to which the refund of the amount of partial excise duties is to be refunded;

7. the determination of the fiscal year for which the application is made;

8) statement of the applicant on:

(a) the pursuit of the economic activities referred to in paragraph 1. 1 point 1, with the code of the Polish Classification of Activities (PKD),

(b) the conduct of the accounts referred to in paragraph 1. 1 point 2.

8. The application referred to in paragraph 1. 5, the documents on the basis of which the costs of the used electricity were determined for the calculation of the amount of the partial excise duty, and the auditor's opinion confirming the correctness of the calculation of the share of the costs used electricity in the value of the production sold in the tax year for which the application is made.

9. The application referred to in paragraph. 5, shall be submitted for the period of the fiscal year, by the date until 31 December of the year following the year of the end of the tax year.

(10) The reimbursement of the amount of partial excise duty paid shall be made to the bank account referred to in paragraph 1. 7 point 6, within 30 days from the date of receipt of the application referred to in paragraph. 5, together with the documents referred to in paragraph. 8.

(11) The amount of the excise duty paid in part shall not exceed the amount of excise duty paid on the electricity used by the energy-intensive undertaking during the tax year for which the application referred to in paragraph 1 is submitted. 5.

(12) The Minister responsible for public finances, by means of a regulation, shall designate the chief or chief of customs offices competent to decide on the reimbursement of the amount of partial excise duty, taking into account the need for effective action. the functioning of the excise duty exemption referred to in paragraph 1 (a). 1, and ensure proper control and flow of information relating to this exemption.

Article 32. [ Excise exemptions on account of destination] 1. The following excise goods shall be released from excise duty due to the use of the following excise goods:

1. used for aircraft: aviation gasoline of CN code 2710 11 31, a fuel type of gasoline for jet engines of CN code 2710 11 70 and jet fuel of CN code 2710 19 21 or lubricating oils for aero engines-in the cases referred to in paragraph 1. 3 if the conditions referred to in the paragraph are fulfilled. 5-13;

2. used for sailing purposes, including fishing trips, energy products-in the cases referred to in paragraph. 3 if the conditions referred to in the paragraph are fulfilled. 5-13;

3. used for heating purposes, other gaseous hydrocarbons having CN codes 2711 12 11 to 2711 19 00-in the cases referred to in paragraph 1. 3 if the conditions referred to in the paragraph are fulfilled. 5-13;

4) used for the purposes referred to in art. 31b par. 1, energy products of CN code 2901 10 00 for the cases referred to in paragraph 1. 3 if the conditions referred to in the paragraph are fulfilled. 5-13;

5) used for the propulsion of stationary equipment in the process of combined heat and electricity generation of other gas hydrocarbons having CN codes 2711 12 11 to 2711 19 00, in the cases referred to in paragraph. 3 if the conditions referred to in the paragraph are fulfilled. 5-13.

1a. The excise duty is exempt from excise duty, other than that specified in the Article. 90 par. 1 point 1, used for the conduct of donor trials in engine manufacturers for marine vessels, in the cases referred to in paragraph 1 (1). 3 points 1, 3, 4 or 7, if the conditions referred to in paragraph 1 are met. 5-13.

2. The exemptions referred to in paragraph 1. Points 1 and 2 shall not apply in the case of private cruises and private recreational flights for which the use of the vessel or aircraft by its owner or other natural person, legal person or business unit is deemed to be used. non-legal personalities which use it on the basis of a rental contract or contract of similar nature for other than economic purposes, in particular other than the carriage of passengers or goods, or the provision of services for remuneration or services in favour of public authorities.

3. The exemption from the excise duty of products referred to in paragraph 3. 1, shall apply only in the case of:

1) to deliver from the tax warehouse in the territory of the country to a consumerer or

2) to deliver from the tax warehouse on the territory of the country to the intermediary, or

3) deliver from the intermediary party to the consumerer, or

4. intra-Community acquisitions by a registered consignee, with the exception of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee, in order to be consumed by him as a consumable entity, or

5. intra-Community acquisitions by a registered consignee, with the exception of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee, for the purpose of delivery to a consumable entity, or

6) an import by a stub entity, or

7) import by a zusing party, or

8) consumption by the operator of the tax warehouse acting as a zusing entity, or

9) consumption by the intermediary entity acting as a consumptive entity.

4. Fighting from excise duty on account of destination also:

1) energy products consumed in the production process of electricity-only in the cases referred to in paragraph. 3 points 1 to 5, if the conditions referred to in paragraph 1 are met. 5-13;

2) ethyl alcohol contaminated with denaturing agents, defined by the Minister responsible for public finance from among the measures allowed to contaminate ethyl alcohol on the basis of the provisions issued on the basis of the Act of 2 March 2001. the product of ethyl alcohol and the manufacture of tobacco products (Dz. U. of 2015 items 103 and 1893), and used for the manufacture of products not intended for human consumption, only in the cases referred to in paragraph 1 (a). 3 (1) or (8), if the conditions referred to in paragraph 1 are fulfilled. 5-13; in the case of an entity using excise duty, the excise duty shall apply to quantities not exceeding the applicable wear standards referred to in Article 5. 85 (1) 1 point 2 (a) b and paragraph 2 point 3;

3. alcoholic beverages used:

(a) for the production of vinegar falling within CN code 2209 00,

(b) for the manufacture of medicinal products referred to in Article 30 par. 9 point 4,

(c) for the production of essential oils, mixtures of odoriferous substances referred to in Article (c) 30 par. 9 point 5,

(d) directly for the manufacture of foodstuffs, spilled or otherwise, or as an ingredient in semi-finished products for the manufacture of foodstuffs, spilling or otherwise, provided that, in each case, the ethyl alcohol content of the these foodstuffs do not exceed 8.5 litres of ethyl alcohol 100% vol. per 100 kg of product for chocolate products and 5 litres ethyl alcohol 100% vol. per 100 kg product for all other products

-only in the cases referred to in paragraph 1. 3 (1), (4) or (8), if the conditions referred to in paragraph 1 are met. 5-13; in the case of an entity using excise duty, the excise duty shall apply to quantities not exceeding the applicable wear standards referred to in Article 5. 85 (1) 1 point 2 (a) b and paragraph 2 point 3;

(4) ethyl alcohol for which a consumable entity proves to be used in accordance with its intended purpose-in the case of exceeding the standards of ethyl alcohol consumption referred to in Article 4 (2) of Regulation (EC) No 4final. 85 (1) 1 point 2 (a) b and para. 2 point 3.

5. The payment of exemptions from excise goods excise duty due to their use shall also be:

(1) the coverage of excise goods subject to excise duty exemption or, in the case of imports, by means of a security lodged in accordance with the provisions of customs legislation which are lodged with the security of customs duties, as appropriate: the operator of the tax warehouse, a stub entity or a registered consignee, excluding the registered consignee authorised for a one-off acquisition of excise goods as a registered consignee, in the amount of the tax liability that may arise when these products are used not in accordance with the intended purpose of exemption from excise duty or breach of the conditions of exemption-until the acknowledgement of receipt of the excise goods by, respectively: the operator or the intermediate body; this condition does not apply to the situation, o referred to in paragraph 1. 3 (4) or (8);

2) joining the movement of excise goods in the shipment document.

3) (repealed)

6. A condition for exemptions from excise goods excise duty due to their use in the cases referred to in paragraph. 3 points 1, 3 and 5, there is also a presentation by the resident, established or established place of business in the territory of the country, an entity using an economic activity with the use of the products covered by the exemption from excise duty on the grounds of their use to the entity providing these excise goods, in writing confirmation of acceptance of the registration declaration referred to in Article 16 ust. 3.

7. (repealed)

8. (repealed)

9. (repealed)

10. The document of delivery on the basis of which the excise goods covered by the excise duty exemption on account of their intended use may be replaced by another document, where the document contains the same data as are required for a delivery document and finds its basis in international agreements or in the laws of the European Union. The provisions on the delivery document shall apply mutatis mutandis to the document to replace the delivery document.

11. Exciting excise goods exempted from excise duty by virtue of their use shall be obliged to confirm the receipt of these products on the delivery document.

12. A trader who is a natural person who does not carry out an economic activity which acquires excise goods exempted from excise duty by virtue of their intended use shall be obliged to provide proof of personal or other document. stating his identity, in order to confirm his identity.

(13) An entity which supplies excise goods exempted from excise duty by virtue of their intended use of the person in question referred to in paragraph 1. 12, is obliged to refuse to issue these products in the event that the operator refuses to show the identity of the person or other document stating his or her identity, or when the data given by the operator using the delivery document do not agree with the data resulting from the identity card or any other document stating its identity.

14. In the case of a refund of excise goods released from excise duty on account of the purpose of:

1) an entity that uses a stub to

2) a stub entity or an entity that uses a tax warehouse

-the shipment of these products is carried out on the basis of a delivery document.

Article 33. [ Excise exemptions for intra-Community acquisitions for own use] 1. The acquisition of intra-Community motor fuels intended for use in transport and imported in standard tanks shall be exempt from excise duty:

1. commercial motor vehicles;

2. mounted in special containers;

3) aircraft or vessels.

2. A motor vehicle is considered to be a motor vehicle by means of a motor vehicle, including tractors with or without a trailer which, by reason of its design or equipment, is intended and suitable for transport, paid and free of charge, of goods or more than nine persons, including the driver, and any special purpose road vehicle other than transport.

3. The standard tank is considered to be:

(1) a fuel tank permanently installed by the manufacturer in all means of transport of the same type, and whose permanent fitting enables fuel to be used directly, both for the propulsion and, where appropriate, by the fuel tank (s) to be used for the operation of the fuel tank the operation during the transport of the heat exchanger and other systems;

2) a container permanently installed by the manufacturer in all containers of the same type and whose mounting permanently allows for direct use of the fuel to function during the transport of the cooling system and other systems, in which can be equipped with a special purpose container.

4. The container equipped with cooling systems, oxygen systems, thermal insulation systems and other systems shall be considered as a special purpose container.

5. The exemption referred to in paragraph 5. 1, shall apply, on condition that motor fuels:

1. are used only by the means of transport in which they were imported;

2) they will not be removed from this means of transport, nor will they be stocked, unless it is necessary in the case of its repair;

3. they shall not be paid for or free of charge by the person benefiting from the exemption.

6. In the event of a breach of the conditions referred to in the paragraph. 5, the amount of excise duty shall be determined according to the state of the breach of these conditions, and if that date cannot be determined, on the date on which they were committed.

Article 34. [ Excise exemptions for intra-Community acquisitions for own use] 1. The acquisition of intra-Community excise goods with excise duty paid in the territory of a Member State by a natural person shall be exempt from excise duty, where the goods are moved by that person in person for his own use and if the products are manufactured by a person who is a member of the Community. these are not intended for commercial purposes.

2. In order to determine the commercial purpose of the intra-Community trade of excise goods referred to in paragraph 1, 1, the tax authorities shall take into account:

1) the quantity of excise goods;

(2) the commercial status of the natural person acquiring intra-Community excise goods;

3) the place where the excisable products are placed, or, in case of doubt, the mode of transport;

4. any document relating to excise goods;

5) the type of excise goods.

(3) For commercial purposes, it shall indicate in particular the acquisition of intra-Community excise goods in excess of:

1. tobacco products:

(a) cigarettes-800 pieces,

(b) cigarillos (cigars of a weight not exceeding 3 grams/art)-400 pieces,

(d) smoking tobacco-1 kilogram;

2. alcoholic beverages:

(a) ethyl alcohol-10 litres,

(b) wine and fermented beverages-90 litres, including sparkling wine-60 litres,

(d) intermediate products-20 litres.

4. Intra-Community acquisitions by a natural person, in any quantity, of energy products with excise duty paid in the territory of a Member State shall indicate the commercial purpose of those products, if such products are transported in atypical types of transport.

5. The unusual type of transport is considered to be:

1) transport of motor fuels, otherwise than in the fuel tanks of motor vehicles, mounted permanently by the manufacturer in all motor vehicles, which allow the direct use of the fuel to the propulsion of the vehicle motor vehicles, or designed for motor vehicles, which permit the direct use of gas as a fuel, or in suitable spare containers (kaniscans) containing motor fuels, intended for use in these vehicles, in a quantity not exceeding 10 litres;

2) the transport of fuel fuels, otherwise than by means of tanks used by entities in the framework of their business activity.

Article 35. [ Excise exemptions for imports] 1. Fighting from excise duty import:

1. motor fuels carried in standard tanks:

(a) motor vehicles, in a quantity not exceeding 600 litres per vehicle,

(b) special purpose containers, in a quantity not exceeding 200 litres per container,

2. motor fuels contained in the canisters carried by motor vehicles and in a quantity not exceeding 10 litres per vehicle in accordance with the conditions laid down in the provisions for the storage and transport of fuels;

(3) the lubricants contained in the means of transport referred to in point 1 which are necessary for their operation.

2. Rules of Art. 33 (1) 3-6 shall apply mutatis mutandis.

Article 36. [ Excise exemptions for the importation of tobacco products and alcoholic beverages] 1. Fighting from excise duty the import of tobacco products or alcoholic beverages imported in the personal luggage of a traveller, who completed 17 years, within the following standards:

(1) tobacco products-in the case of travellers in air or maritime transport:

(a) cigarettes-200 pieces, or

(b) cigarillos (cigars of a weight not exceeding 3 grams/art)-100 pieces, or

(d) smoking tobacco-250 grams, or

(e) the set of products referred to in point a-d, provided that the sum of the percentages of use of the standards established for each individual product does not exceed 100%;

2. Tobacco products-in the case of travellers in transport other than air or sea:

(a) cigarettes-40 pieces, or

(b) cigarillos (cigars of a weight not exceeding 3 grams/art)-20 pieces, or

(d) smoking tobacco-50 grams, or

(e) the set of products referred to in point a-d, provided that the sum of the percentages of use of the standards established for each individual product does not exceed 100%;

3. the following spirituous beverages:

(a) undenatured ethyl alcohol of an actual alcoholic strength by volume exceeding 22% by volume-1 litre or

(b) ethyl alcohol, fermented beverages, sparkling wines and intermediate products, of an actual alcoholic strength by volume not exceeding 22% by volume-a total of 2 litres, or

(c) the set of excise goods referred to in (c) a and b, provided that the sum of the percentages of the use of the standards established for each individual product does not exceed 100%;

4. the following spirituous beverages:

(a) non-erasable wines-a total of 4 litres,

(b) beer-16 litres.

2. For personal luggage shall be considered all luggage, which the traveller is able to present to the customs authorities, arriving on the territory of the country, as well as the luggage, which will be presented to the customs authorities at a later date, subject to the presentation of this the authorities of proof that the luggage was registered as accompanied by the operator who was responsible for his carriage at the time of commencation of the journey.

3. By air travellers, all passengers travelling by air shall be understood to be exempt from private recreational flights.

4. Travellers in maritime transport shall be understood to mean all passengers travelling by sea, excluding private cruises of a recreational nature.

5. The exemptions referred to in paragraph 1 1, shall be used provided that:

1. the nature or quantity of the excise goods imported shall not indicate any import for commercial purposes;

2. imports of these products are of an occasional nature;

3. these products are intended solely for the personal use of the traveller or of his family or are intended for gifts.

6. The provisions of the paragraph. 1-5 shall also apply where the journey involves transit through the territory of a third country and the traveller is unable to demonstrate that the goods carried in his personal luggage have been acquired on the general terms of taxation within the territory of the Union. It does not concern their excise duty drawback. A non-landing flight is not considered as a transit.

Article 37. [ Conditions for the exemption of the import of tobacco products and spirits listed in the consignment] 1. The excise duty shall be exempt from excise duty on tobacco products or alcoholic beverages, placed in a consignment dispatched from the territory of a third country by a natural person and intended for a natural person residing in the territory of the country, if the total the following conditions are met:

1. the consignment is of an occasional nature;

2. the consignment consists of excise goods intended solely for the personal use of the consignee or his family;

3. the total value of the excise goods contained in the consignment does not exceed the equivalent of 45 euro;

4. the quantity and type of excise goods do not indicate their commercial purpose;

5) the consignee is not obliged to pay any fees to the sender in connection with the receipt of the consignment.

2. The products of excise duty referred to in paragraph 1 1, shall be exempt from excise duty within the following standards:

1. tobacco products:

(a) cigarettes-50 pieces, or

(b) cigarillos (cigars of a weight not exceeding 3 grams/art)-25 pieces, or

(d) smoking tobacco-50 grams;

2. alcoholic beverages:

(a) undenatured ethyl alcohol of an actual alcoholic strength by volume exceeding 22% by volume-1 litre or

(b) ethyl alcohol, fermented beverages and intermediate products, of an actual alcoholic strength by volume not exceeding 22% by volume, sparkling wine-1 litre, or

3. Where the quantity of excise goods referred to in paragraph is 1, exceeds the standards referred to in paragraph 1. 2. Taxation shall be subject to all tobacco products and alcoholic beverages imported in the consignment referred to in paragraph 1. 1.

4. Equal to the amount referred to in paragraph 4. 1 point 3, expressed in euro, shall be fixed in gold for each calendar year at the rate applicable on the first working day of October of the previous year, as published in the Official Journal of the European Union, with the result that the amount resulting from the conversion shall be rounded to the full zlotys in such a way that the ends of the amounts of less than 50 groszy shall be ignored and the end of the amounts of 50 and more shall be increased to full zlotys.

Article 38. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation:

1) the model and manner of application of the delivery document, including in the cases referred to in art. 31a (a) 5, art. 42 par. 1a and 1b and in art. 89 par. 2 (2) and (3), and the entities which issue the delivery document,

2) (repealed)

3) the contaminants referred to in art. 32 par. 4 (2), their quantity and conditions of use,

4) the conditions and method of return of excise goods exempted from excise duty on account of the purpose

-having regard to the need to ensure the effective functioning of excise duty exemptions, proper control and flow of information concerning products exempted from excise duties and excise goods taxed at zero excise duty due to their purpose.

2. The Minister responsible for public finance may determine, by means of a regulation:

1) the additional conditions and mode of application of the exemptions referred to in art. 30, art. 31a and art. 32, in particular as regards the registration and documentation of the power to apply exemptions,

(2) the situations in which certain or all of the conditions referred to in Article 4 (1) are not complied with for the application of the excise duty exemption. 31a (a) 3 and in Article 32 par. 3 or 5-13,

3) the cases referred to in art. 31a (a) 3 and in Article 32 par. 3 points 1 to 3 and 5 to 7, in which the delivery document does not apply,

4) the method of use for the purposes of exemption from the excise duty of coal products on account of their use of other documents than the document of delivery referred to in art. 31a (a) 3

-having regard to the specificities of the marketing of excise goods covered by the exemption and the need to ensure proper control of the application of excise duty exemptions.

Article 39. [ Competence of the Minister responsible for Finance regarding the introduction of excise duty exemption] 1. The Minister responsible for public finance may, by regulation, introduce exemptions from excise duty where:

1. this justifies an important interest relating to public security, state defence, fuel security of the state or environmental protection,

2) this is due to the provisions of European Union law,

3) this is due to international agreements,

(4) this is due to the need to avoid multiple taxation of excise goods,

5. under the customs legislation, excise goods shall be admitted free of import duties

-specifying the precise scope and conditions and the conditions for their use, taking into account the specificities of the exempted excise duty and the need to ensure proper control.

2. Exemptions from excise duty may be:

1) total or partial;

2) implemented by the refund of the paid amount of excise duty;

3. the quantity or manner of production that is introduced for the purpose, quantity or manner of production

3. In the case of exemption from excise duty carried out by the reimbursement of the paid amount of excise duty, the competent chief of the customs office shall determine, by decision, the amount of the excise duty refund.

SECTION III

Organisation of the marketing of excise goods

Chapter 1

Suspension procedure for excise duty

Article 40. [ Application of suspension of excise duty] 1. The procedure for suspension of excise duty shall apply if:

1. Excise products are:

(a) in the tax warehouse, including as a result of a return by a intermediary entity or a consumable entity,

(b) moved between tax warehouses on the territory of the country,

(c) moved, in order to export, from the tax warehouse on the territory of the country to a customs office within the territory of the country which supervises the actual removal of those products outside the territory of the European Union;

(1a) the excise goods referred to in Annex 2 to the Act, taxed at a zero rate of excise duty on account of their purpose, are in the tax warehouse, including as a result of a return or delivery by an entity which possessed those products for consumption in the the framework of its business activities for the purposes of authorising a zero rate of excise duty and which has not used them for the purpose of entitling the zero rate of excise duty;

2. Excise goods imported and released for free circulation shall be moved by a registered consignor from the place of importation into the territory of the country to:

(a) the tax warehouse in the national territory,

(b) a customs office within the territory of a country which supervises the actual discharge of those products outside the territory of the European Union,

3) (repealed)

2. The procedure for suspension of excise duty shall also apply if the excise goods are moved:

1) from the tax warehouse on the territory of the country to the tax warehouse in the territory of the Member State;

2) from the tax warehouse in the territory of the Member State to the tax warehouse on the territory of the country;

3) in order to export, from the tax warehouse on the territory of the country through the territory of the Member States to the customs office, which supervises the actual removal of these products outside the territory of the European Union;

4. from the tax warehouse in the territory of a Member State to a customs office within the territory of the country which supervises the actual removal of those products outside the territory of the European Union;

5) from the tax warehouse in the territory of a Member State through the territory of the country to a customs office in the territory of another Member State, which supervises the actual removal of those products outside the territory of the European Union;

6) from the tax warehouse on the territory of the country to the buyer in the territory of a Member State as an entity authorized by the competent tax authorities of that Member State of the European Union to receive excise goods within the framework of the procedures for suspension of excise duty or to entities exempted from excise duty resulting from the Article 31 par. 1;

(7) from the tax warehouse in the territory of the Member State to the place specified in the competent authorisation of the place where they are received by a registered consignee on the territory of the country or to entities subject to exemption from excise duty arising from Article 3 (1) of the EC 31 par. 1;

8) through the territory of the country between tax warehouses in the territory of the Member States;

9) through the territory of a country from a tax warehouse in the territory of a Member State to a buyer in the territory of a Member State which is an entity authorised by the competent tax authorities of that Member State of the European Union to to receive excise goods under suspension of excise duty or to entities subject to excise duty exemption pursuant to Article 31 par. 1;

10. in the case of import and release into circulation, from the place of import into the territory of the country, by registered consignor to:

(a) the tax warehouse in the territory of the Member

(b) a purchaser in the territory of a Member State which is an entity authorised by the competent tax authorities of that Member State of the European Union to receive excise goods under suspension of excise duty,

(d) a customs office within the territory of a Member State which supervises the actual discharge of those products outside the territory of the European Union;

11. in the case of import and marketing, from the place of import into the territory of a Member State, by a registered consignor to:

(a) the tax warehouse in the national territory,

(b) as defined in the competent authorisation of the place where those products are received by a registered consignee,

(d) the customs office in the territory of the country which supervises the actual discharge of those products outside the territory of the European Union,

(e) a customs office within the territory of a Member State which supervises the actual discharge of those products outside the territory of the European Union, through the territory of the country.

2a. The procedure for suspension of excise duty shall also apply if, within the framework of the movement of excise goods referred to in paragraph 1, the procedure for suspension of excise duty is applicable. 2. these products shall be moved through the territory of a third country.

3. (repealed)

4. (repealed)

5. The procedure of suspension of excise duty shall apply to the excise goods specified in Annex No. 2 to the Act, including taxed at zero excise duty due to their intended use, subject to art. 47 para. 1. In the case of excise goods falling within CN codes 2710 11 21, 2710 11 25 and 2710 19 29, the procedure for suspension of excise duty shall be applied if these products are moved in bulk.

6. The procedure for suspension of excise duty shall apply in the territory of the country also to excise goods other than those referred to in Annex No. 2 to the Act, covered by excise duty other than zero rate, subject to art. 47 para. 1 points 1 and 5.

7. The procedure for suspension of excise duty shall not apply to electricity, gas products, coal products and tobacco suede.

(8) The procedure for suspension of excise duty shall not apply in the case of movements between the territory of the country and the territory of a Member State of excise goods for the armed forces listed in art. 31 par. Article 1 (1) (a) of the Treaty on the Functioning of the European Union of the European Union of the European Communities (1), and in particular Article 1 (4) of the Treaty on the Functioning of the European Union, shall be

Article 41. [ Conditions of application of the suspension procedure for excise duty associated with the movement of excise goods] 1. If the suspension procedure of excise duty is related to the movement of excise goods, the condition of its use shall be:

1) the use of e-AD or the replacement document e-AD;

2. the lodging at the competent customs office of excise duty.

1a. The condition for the lodging of the excise security referred to in paragraph 1. Article 1 (2) does not apply to excise goods as defined in Annex 2 to the Act, which are taxed at a zero rate of excise duty on the grounds of their use.

2. If the suspension procedure of excise duty concerns the intra-Community supply to the non-tax warehouse operator, the suspension of excise duty shall be subject to the authorisation issued by the competent tax authorities of the State a Member of the European Union for the receipt by the purchaser of excise goods under a duty suspension arrangement and, in the case of entities exempted from excise duty arising from Article 1, 31 par. 1-the application of the exemption certificate referred to in Commission Regulation (EC) No 31/96 of 10 January 1996 (OJ 1996 L 31, p. 1). on the certificate of exemption from excise duty (Dz. Urz. EU L 8, 11.01.1996, p. 11; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. l, str. 297). The provisions of the paragraph 1 shall apply mutatis mutandis.

3. Where the suspension of excise duty applies to intra-Community acquisitions by entities exempted from excise duty resulting from the Article 31 par. 1, the exemption certificate referred to in Commission Regulation (EC) No 31/96 of 10 January 1996 shall apply to the application of the suspension of excise duty. on the certificate of exemption from excise duty. The provisions of the paragraph 1 shall apply mutatis mutandis.

4. Where the suspension of excise duty applies to excise goods referred to in art. 40 par. 6, the conditions referred to in paragraph. 1, shall apply only when the goods are moved within the territory of the country and, in the case of the movement of such products within the territory of the country in the framework of intra-Community acquisition or intra-Community supply, the application of the procedure The suspension of excise duty is only to include commercial documents instead of e-AD in the movement of goods.

5. In the movement of excise goods under the suspension procedure of excise duty, no tax liability arises and shall lapse arise as a result of a particular activity subject to taxation of the tax obligation imposed on The taxable person shall, as soon as he has received:

1) a receipt report or a document to replace the receipt report or

(2) the export report or the document to replace the export report, or

3) alternative proof of termination of suspension procedure of excise duty

-in the part covered by the confirmation.

6. (repealed)

7. (repealed)

8. (repealed)

9. The procedure for suspension of excise duty shall not apply to excise goods marked with excise signs of movement:

1. within the framework of intra-Community supply;

2) in order to export;

3) between the tax warehouses on the territory of the country, with the exception of the movement:

(a) between the tax warehouses of the same entity,

(b) from the tax warehouse of the producer of the excise goods, not the owner of the products, to the tax warehouse of the owner of those products,

(c) from the tax warehouse of the producer of the excise goods, not the owner of the products, to the tax warehouse to which the authorisation referred to in Article applies to the proprietor of the products in question. 54 para. 1,

(d) from the tax warehouse of the owner of the excise goods to another tax warehouse to which the authorisation referred to in Article applies to the proprietor of the products in question. 54 para. 1.

10. (repealed)

11. (repealed)

12. (repealed)

13. (repealed)

14. (repealed)

15. In the event of inspection or occurrence during the movement of excise goods by means of a suspension procedure of excise duty of another event, which may affect the movement of excise goods using this procedure or to document it, the competent authority of the customs office shall include in the System the information of the inspection carried out or of such an event.

Article 41a. [ Movement of excise goods by means of suspension of excise duty] 1. The movement of excise goods by means of suspension of excise duty shall commence with the following moment:

1) the removal of excise goods from the tax warehouse in the cases referred to in art. 40 par. 1 point 1 lit. b and c and paragraph 2 points 1 to 9;

2) the admission of excise goods to the market in the cases referred to in art. 40 par. 1 point 2 and paragraph. 2 points 10 and 11, provided that the excise goods data contained in the customs declaration agree with the data contained in the e-AD, checked in respect of the completeness and accuracy of the data and which has been assigned a reference number.

2. The movement of excise goods using the suspension procedure of excise duty ends with the following moment:

1. the receipt of excise goods by the receiving entity in the cases referred to in Article 40 par. 1 point 1 lit. b and point 2 (a) a and c and para. 2 points 1, 2, 6-9, point 10 (b) a-c and point 11 (b) a-c;

2) the exit of excise goods outside the territory of the European Union in the cases referred to in art. 40 par. 1 point 1 lit. c and point 2 (c) b and paragraph 2 points 5 to 5, point 10 (a) d i point 11 lit. d i e.

3. The movement of excise goods with the application of the suspension procedure of excise duty may be started after:

1. transmission by the consignor to the e-AD system and obtaining from the e-AD system, with the reference number given, verified in respect of the completeness and accuracy of the data contained in the document, or

2. the sending of a copy of the e-AD document by the consignor and a copy of that document to the competent authority of the customs office of office.

(3a) In the case of movement by means of a suspension procedure for excise duty on excise goods referred to in Annex 2 to the Act, taxed at a zero rate of excise duty on account of their purpose, the e-AD project should contain information, the displaced products are taxed at a zero rate of excise duty.

4. In the case referred to in paragraph. 1 point 2, the registered consignor shall send to the System the e-AD before the release of the excise goods which the e-AD relates to.

4a. Where the energy products are moved, using the suspension procedure of excise duty, using the pipeline:

1) immediately after the admission to trading with the application of a simplified declaration within the meaning of the customs legislation, from the place of import directly to the tax warehouse on the territory of the country,

2) between tax warehouses on the territory of the country

-the consignor shall send the e-AD project to the system as soon as the stamping is completed.

5. The movement of excise goods with the application of suspension procedure of excise duty shall be carried out with the attached:

(1) a printed e-AD with a reference number or with an attached other commercial document bearing the reference number given in the E-AD system associated with the movement of the excise goods in question, or

2) the replacement document of e-AD.

6. From the moment of verification of the e-AD project, prior to the transfer of e-AD in accordance with art. 41b ust. 1, there is an automatic recording of the security burden by the general amount of excise duty, or the amount of excise duty and fuel charge resulting from the quantity and type of excise goods moved, other than those referred to in Annex 2 to the Act and that they are taxed at a zero rate of excise duty by reason of their use or the automatic recording of such products shall be covered by a flat-rate guarantee.

7. If the System is not available, the consignor prior to the commencation of the movement of excise goods by means of suspension of excise duty shall be required:

1) to transfer to the competent Chief of the Customs Office together with the document referred to in the paragraph. Article 3 (2), a copy of the document confirming the lodging of an excise duty, to which a tax liability or a tax liability will be placed, and the fuel charge, relating to the goods being moved;

2) submit to the competent Chief Executive of the customs office a statement on the excise security to be covered by the tax liability or the tax liability and the fuel charge, concerning the displaced products, of the term of validity and the amount of the free security-general or the amount and the expiry date of the flat-rate security;

3) submit to the competent Chief Executive of the customs office a statement of the carrier or the freight forwarder who lodged the security, or the receiving entity, of the consent to the tax liability of the consignor or the obligation the tax of the consignor and the fuel charge to which the payment may be required, their excise duty, in the cases referred to in Article 3 (1). 63 par. 3 pt. 1 and paragraph 3. 4.

Article 41b. [ Give reference number and upload a document] 1. If the e-AD project contains the correct and complete data, the system is automatically assigned a reference number in the System, and then the document is automatically sent to the sending agent and to:

1. the receiving entity, in the case of movements of excise goods on the territory of the country, or

2. the competent authorities of the Member State of the European Union of the receiving entity, in the case of intra-Community supplies or exports carried out by the customs office of exit located in a Member State of the European Union.

2. If the e-AD project contains incomplete or incorrect data, an error information from the System is automatically sent to the sending party.

3. The consignor may cancel the e-AD until the moment of the beginning of the movement of excise goods.

4. The consignor may, at the time of the movement of excise goods, make a change to the destination of the products via the System.

5. The authorized bodies shall have the right to inspect the system at any time, in order to verify the conformity of the data contained in the e-AD with the facts, and the right of request of the presentation to them, attached to the movements of excise goods, the e-AD printout with the overt the reference number or other commercial document where the e-AD reference number is affixed and, where the system is not available at the start of the movement of the excise goods, those authorities shall have the right to request the presentation of the a replacement document for e-AD. The entity requested to present the documents shall be required to show them.

6. In the case of acquisition of intra-Community excise goods using the suspension procedure of excise duty e-AD is transferred to the System by the competent authority of the sending authority of a Member State of the European Union, and then is forwarded automatically to the receiving party.

Art. 41c. [ The movement of energy products by means of a suspension procedure for excise duty by sea] 1. In the case of the movement of energy products under the procedure of suspension of excise duty by sea, the consignor may not point to the project of e-AD of the receiving entity, if it is not known at the time of transmission to The e-AD system.

2. They shall immediately after the data relating to the receiving agent has been obtained, but not later than at the time of completion of the shipment, the consignor shall supplement the data relating to the receiving agent in the System.

Art. 41d. [ Change of destination] 1. The consignor is obliged to change the place of destination in the following cases:

1) refusal to accept all or part of the excise goods by the receiving entity after the completion of the movement of those products, or

2) receipt of information from the System of refusal of removal of excise goods outside the territory of the European Union, and in case of unavailability of the System-receipt of a document replacing the export report stating the refusal of the removal of the products outside territory of the European Union, or

3. loss by the receiving entity, as indicated in the eAD replacement document, the right to receive excise goods using the excise duty suspension procedure.

2. The receiving party after receiving an e-AD from the System may inform you that it may not accept or that it will not accept the excise goods.

3. The Minister responsible for public finance may determine, by way of regulation, other cases in which the consignor is obliged to change the destination of the excise goods, taking into account the necessity of the competent and the effective functioning of the excise duty suspension procedure.

Art. 41e. [ Notification on arrival of movements of excise goods] 1. In the event of receipt from the System of the intention to carry out the control of the received excise goods by the competent Head of the customs office of the received excise goods, the receiving agent shall send to the System the notification of arrival of the movement excise goods as soon as they are consigned. The receiving entity shall not unload the products until the check is carried out.

2. The receiving entity shall send the draft reception report to the System immediately after:

1. carrying out checks on the excise goods received, or

2) the receipt of excise goods, in the event of failure to receive, until the reception of such products, information from the System of the intention to carry out checks of received excise goods

-not later than within 5 working days from the date of completion of the movement.

3. If the draft of the report of receipt contains complete and correct data and, in the case of excise goods covered by excise duty other than the zero rate, the charge of the general security of the receiving agent has been recorded, or the amount of excise duty and the fuel charge resulting from the quantity and type of excise goods moved, or a flat-rate security or exemption from the obligation to lodge an excise duty has been recorded the receiving operator, the reception report is automatically Sent from the System to the receiving Party and to:

1. the consignor, in the case of movements of excise goods in the territory of the country, or

2. the competent authorities of the Member State of the European Union of the consignor in the case of an intra-Community acquisition.

(3a) If the draft reception report contains complete and correct data and, in the case of excise goods covered by an excise duty other than zero, there is no record of the security of the general contracting entity receiving the amount of excise duty either the amount of excise duty and the fuel charge resulting from the quantity and type of excise goods moved, or the coverage of such excise goods has not been recorded, or that they are exempted from the obligation to lodge the excise security granted to the receiving entity, the receiving report shall be which are sent from the System to the entities referred to in paragraph 1. 3, upon confirmation in the System by the competent authority of the customs office, that the tax liability of the receiving entity or the obligation to pay the fuel charge by it, concerning the transferred products, in whole or in part, have expired or that it does not may already be created.

4. Where:

1) the draft of the receipt report or the draft export report drawn up by the competent official of the customs office shall contain incomplete or incorrect data, or

2. by means of the system, excise goods covered by an excise duty other than the zero rate shall be moved and it shall not be possible to record the charge at the level of the security of the recipient's general security due or to record the coverage of the products. excise or flat-rate excise duty of the receiving entity or the exemption from the obligation to lodge an excise duty granted to the receiving entity

-the error information is automatically sent from the System to the receiving agent or to the competent customs office of the customs office.

5. In the case of the export of excise goods by the customs office of exit located on the territory of the country in the System is created an export report on the basis of information obtained from the electronic export service system, confirming the exit products outside the territory of the European Union. The export report shall, after verification in respect of the completeness and accuracy of the data contained therein, be automatically sent from the System to the consignor or to the consignor competent authority of the Member State of the European Union.

6. In the case of intra-Community supply or export carried out by the territory of a Member State of excise goods by means of suspension of excise duty, the System shall receive from the competent authority of the receiving State the authorities of the State concerned. A receipt or an export report, which is then automatically sent from the System to the consignor.

7. At the time of registration with the System:

1) report of receipt-automatic recording of the release of the security of the consignor of the consignor from the load or the automatic recording of the release of the excise goods from the coverage of their flat-rate security and, in the case of reception in the territory of a country of excise goods subject to an excise duty other than that of zero, automatic recording of the security of the security of the operator receiving the amount of excise duty, or the amount of excise duty and fuel charge resulting from the quantity and the type of excise goods received, or automatic recording the placing of such products under the flat-rate security of the receiving entity or the coverage of their exemption from the obligation to lodge an excise duty granted to the receiving entity;

(2) the export report shall be automatic recording of the release of the general security from the load or the automatic recording of the release of the excise duty on the flat-rate security.

8. In the absence of a receipt report, or when the receiving report confirms the delivery of only a part of the excise goods being moved to the receiving entity, notice of the exemption:

1) the general security of the load, in whole or in part, is made in the System by the competent primer of the customs office, upon obtaining confirmation by him that the tax liability or the obligation to pay the fuel charge concerning the goods moved in whole or in part have expired or that the tax obligation may no longer be incurred;

2. flat-rate protection products shall be carried out in the System by the competent authority of the customs office, upon obtaining confirmation that the tax obligation and the obligation to pay the fuel charge for the shipment the products have been completely terminated or that the tax obligation may no longer arise.

9. The subject of exemption from excise duty resulting from the Art. 31 par. 1 shall provide to the competent Governor of the customs office a document to replace the receipt report together with the certificate of release within 5 days from the date of completion of the movement. The competent head of the customs office shall immediately enter a report of receipt to the System on behalf of that entity.

Art. 41f. [ System Not Available] 1. The system is not available, if the system user informs the Director of the Customs Chamber in Lodz about the inability to transmit to the Document System and the Director will confirm the unavailability of the System.

2. After the availability of the system is restored, immediately after the e-AD has been granted the reference number in art mode. 41b ust. 1, this document supersedes the replacement document e-AD.

3. The consignor shall keep a copy of the replacement document of the e-AD with the reference number assigned to it after the availability of the system has been restored.

4. Where the System is not available, the consignor and the receiving agent shall communicate to the competent authority of the customs office the information which, in the case of availability of the System, shall send to the System.

(5) Where the availability of the System is restored, the consignor and the receiving agent shall send information to the System which could not have been transmitted prior to the unavailability of the System.

6. The Minister responsible for public finance may determine, by way of regulation, detailed rules for the conduct of consignors, receiving entities and of tax authorities in the event of unavailability of the System and after the restoration of the its availability, taking into account the need to monitor the movement of excise goods under the suspension of excise duty.

Art. 41g. [ Statement of Receiving Report] 1. If, at the time of completion of the movement of excise goods using the suspension procedure of excise duty System is not available or until that moment the e-AD is not obtained, the receiving entity which lodged the security, which the free amount shall cover the amount of excise duty or the amount of excise duty and the fuel charge resulting from the quantity and type of excise goods moved covered by the excise duty other than the zero rate, or the flat-rate security, or was exempted from the excise duty the obligation to lodge an excise duty which covers those excise goods, submit to the competent Chief of the customs office, no later than 5 days from the date of completion of the shipment, a document replacing the acceptance report, confirming that the shipment has been completed.

2. The competent primer of the customs office after obtaining confirmation that the receiving entity referred to in paragraph. 1, has lodged a security-general or flat-rate security covering the excise goods received, or has been exempted from the obligation to lodge an excise duty covering the excise goods received, shall send the replacement document received a receipt report to the consignor to the head of the customs office, and, in the case of an intra-Community acquisition, to the consignor to the authorities of the Member State of the European Union. The consignor of the customs office responsible for the consignor shall send the document to the consignor receiving the document received.

3. If, in the case of an export of excise goods, the System is not available or when the e-AD has not been obtained, the chief of the customs office, who supervises the actual exit of those products outside the European Union, shall send the document replacing the report the export competent to the consignor to the head of the customs office or to the consignor to the authorities of the Member State of the European Union. The competent officer of the customs office shall send the document to the consignor to the consignor's report.

Art. 41h. [ Obligation to provide up-to-date information on movements of excise goods] 1. The competent head of the customs office, the consignor and the consignor shall be obliged to provide the current information on the excise goods being moved, if such information is not automatically provided by the System.

2. The Minister responsible for public finance shall determine, by means of a regulation, the detailed scope of the information which, in accordance with the paragraph, is concerned. 1 should be delivered to the System, and the cases in which such information should be provided, taking into account the need to provide appropriate information on the excise goods being moved.

Article 42. [ Termination of the excise duty suspension procedure] 1. The termination of the suspension of excise duty shall be effected:

1) on the day of the removal of excise goods from the tax warehouse outside the procedure of suspension of excise duty, subject to the paragraph. 1a; the tax liability does not arise and the tax obligation to the tax warehousekeeper is terminated if there is a tax obligation on the part of the activity referred to in art. 8 ust. 1 point 5;

2) on the day of consumption of the excise product in the tax warehouse; the tax liability does not arise and the tax obligation shall cease when the excise goods have been used to produce another excise product, also in the process of direct production of this product; if the quantity of alcohol drink used to produce another excise product exceeds the permitted standards for the consumption of excise goods referred to in Article 85 (1) 1 point 2 (a) a or a paragraph. Article 2 (1) (b), in relation to a quantity exceeding those standards, does not expire and the tax obligation arises from the date of removal of the excise goods produced from the tax warehouse outside the procedure for suspension of excise duty;

3. in the event of failure by the consignor, within 2 months from the date of dispatch of the excise goods, respectively: a receipt report or a document replacing the receipt report, the export report or the document replacing the export report or an alternative proof of termination of the excise duty suspension procedure, if the shipment took place on the territory of the country, the following day after the expiry of that period;

4. in the event of failure by the consignor, within 4 months of the date of dispatch of the excise goods, respectively: a receipt report or a document replacing the receipt report, the export report or the document replacing the export report or an alternative proof of termination of the excise duty suspension procedure if the shipment took place within the framework of intra-Community supply or export by the territory of a Member State, the following day after the expiry of that period;

5. on the day of the infringement, other than those referred to in points 3 and 4 of the conditions of the suspension of excise duty, and where the day of the infringement cannot be determined, on the date of such breach by the authorized body;

6. in the case of the loss of excise goods or the complete destruction of the excise goods referred to in art. 2. 1 point 20-from the date of the loss of the loss of excise goods or their complete destruction, and where that day cannot be established, on the date on which the authorised body of the articles of excise goods or their total destruction shall be determined by the authorized body;

7. in the case of intra-Community supplies or the export of excise goods referred to in Article 40 par. 6-on the day of receipt by the consignor, who has made the intra-Community supply or the export of such products, commercial document or other document proving the supply of such products in the territory of the Member State, or their transfer outside the European Union; the tax obligation shall not arise and shall terminate as a result of a particular taxable activity being taxed on the taxable person at the time of receipt of the tax obligation the document, in the part covered by the confirmation;

8) in case of failure by the consignor, within 4 months from the date of dispatch from the tax warehouse of excise goods, the document referred to in point 7, with the confirmation of the supply of these excise goods in the territory of the Member State or the exit of them outside the territory of the European Union, if the shipment took place within the framework of intra-Community supply or export by the territory of a Member State, the following day after the expiry of that period.

1a. In the case of the re-entry into the tax warehouse of excise goods released from excise duty on account of their purpose, not delivered from the tax warehouse to the intermediary or from the tax warehouse to the consumable entity, moved on the basis of a delivery document, it is considered that there has been no breach of the conditions of the exemption and that the suspension of excise duty has not been concluded in relation to those products.

1b. In the case of the re-entry into the tax warehouse of the excise goods referred to in Annex No. 2 to the Act, taxed at zero excise duty due to their intended use, not delivered to the entity which consumes those products for purposes of the use of a zero rate of excise duty, which is moved on the basis of a delivery document, is considered that the suspension of excise duty has not been concluded in relation to those products.

2. Where, in relation to the excise goods moved within the territory of the European Union, the excise goods under suspension of excise duty are:

1) they will be breached in the territory of the country the conditions of this procedure, which will result in its termination, or

2) the place of violation of the conditions of suspension of excise duty cannot be established, and their violation will be found on the territory of the country

-the competent authority of the customs office shall collect the excise duty calculated using the excise duty rates in force on the day on which the infringement occurred and, if that date cannot be determined, in force on the date on which the infringement was found.

3. The competent warden of the customs office referred to in paragraph. 2, inform via the System the competent tax authorities of the Member State of the European Union from the territory of which the dispatch was made, of the breach of the procedure of suspension of excise duty and of the creation of a tax liability in the territory of the country.

4. To the consignor who has received:

1. the receipt report or the document to replace the receipt report, the export report or the document to replace the export report or alternative proof of the termination of the excise duty suspension procedure after the expiry of the time limits referred to in paragraph 1. 1 (3) and (4), or

(2) documents proving payment of excise duty in the territory of the Member State in which the infringement occurred or the conditions of suspension of excise duty were found to be found, in the amount corresponding to the quantities of excise goods concerned, violation, or

3) the document referred to in the paragraph. 1 point 7, with the confirmation of delivery on the territory of a Member State or the exit from the territory of the European Union of excise goods after the expiry of the time limit referred to in paragraph 1. 1 point 8

-shall be entitled to reimbursement of the amount of excise duty paid by that entity from those products on the territory of the country, at the written request of that entity to the competent authority of the customs office of origin.

5. The application referred to in paragraph 1. 4, may be submitted within a period of 5 years from the end of the calendar year in which the payment of excise duty has expired.

(6) If, as a result of the finding of a breach of the conditions of the suspension of excise duty, the excise duty has been terminated, the excise duty shall be collected on the territory of the Member State and, before the end of the 3 years from the date of commencment established that the infringement of those conditions has actually occurred on the territory of the country, the competent Chief of the Customs Office, shall levy an excise duty calculated using the excise duty rates in force on the date on which the conditions for the suspension of excise duty in respect of its termination has been breached in the territory of the country.

7. The competent primer of the customs office referred to in paragraph. 6, is obliged to inform the competent tax authorities of the Member State of the European Union in which the excise duty was collected in connection with the finding of a breach of the conditions of the suspension of excise duty, which resulted in the termination of the excise duty, breaches of these conditions and the collection of excise duty on the territory of the country.

(8) If, as a result of the finding of a breach of the conditions of the suspension of excise duty, the effect of the suspension of excise duty has been established, a tax liability has been established within the territory of the country and, within 3 years from the date of commencation the breach of these conditions has actually occurred in the territory of a Member State, where the excise duty is:

1) has been collected on the territory of the country-an entity which has paid excise duty on the territory of the country, shall be entitled to reimbursement of the paid amount of excise duty,

2) has not been collected on the territory of the country in whole or in part-the resulting tax liability is subject to remission in whole or in part corresponding to the amount of uncollected excise duty

-provided that the excise duty has been paid in the territory of a Member State.

9. In the case referred to in paragraph. 8, the excise duty shall be returned to the written request of the entity, submitted to the competent head of the customs office together with the documents confirming payment of excise duty in the territory of the Member State and on the territory of the country, within 5 years of the end of the the calendar year in which the excise duty is due on the territory of the country.

Article 43. [ Delegation] 1. The Minister responsible for public finance may determine, by means of a regulation:

1) (repealed)

2) (repealed)

3) (repealed)

4) (repealed)

5) (repealed)

6) detailed conditions and mode of refund of excise duty in the cases referred to in art. 42 par. 4 and 8.

7) (repealed)

2. The Minister responsible for public finances, by issuing the regulation referred to in paragraph 1. 1, take into account:

1) (repealed)

2) the necessity of the effective functioning of the procedure of suspension of excise duty;

3) (repealed)

4) the need to ensure the flow of information concerning the movements of excise goods;

4a) the need to correctly determine the amount of excise duty paid;

5. the European Union's legislation on excise duty.

3. The Minister responsible for public finance shall determine, by means of a regulation, which data to be left to the decision of the Member States of the European Union shall be mandatory in e-AD or in the replacement document e-AD, taking into account the provisions of the Commission Regulation (EC) No 684/2009 of 24 July 2009. on the implementation of Council Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty.

Article 44. [ Termination of the excise duty suspension procedure] 1. The termination of the suspension of excise duty shall also occur on the following day:

1) the withdrawal of the permit to conduct the tax warehouse or for the dispatch of excise goods as a registered consignor;

2) the passage of the period for which a permit to operate a tax warehouse has been issued or for the dispatch of excise goods as a registered consignor, if the entity has not obtained a new authorization before the expiry of that period;

3) the cessation by the entity carrying out the tax warehouse or registered consignor of the exercise of the activities subject to excise duty;

4) liquidation of the company of the entity carrying out the tax warehouse or registered consignor;

(5) the expiry of the excise security, if, before the expiry of the period of validity, the tax warehouse operator or the registered consignor did not submit a new excise security or the operator of the tax warehouse did not obtain an exemption from the the obligation to lodge an excise duty as referred to in Article 64 par. 1;

6) the loss of validity of the exemption from the obligation to lodge the excise duty referred to in art. 64 par. 1 if, before the expiry of the validity, the operator of the tax warehouse has not lodged an excise security or has not been granted an extension of the exemption, subject to the Art. 64 par. 5a.

2. In the cases referred to in paragraph. 1, the operator of the tax warehouse shall be obliged to:

1) drawing up an inventory of the nature of the excise goods, hereinafter referred to as "the census by nature", as at the date of termination of the duty suspension procedure, within 21 days from that date;

2) the notification to the competent warden of the customs office of drawing up an inventory of the nature and fixed quantity of the excise goods, and the amount of excise duty payable on those products, within 7 days from the date of completion of this census, no later than the date of the submission of the tax return and the payment of excise duty as referred to in Article 21 (1) 2.

3. If an inventory by nature is not produced within the time limit referred to in paragraph. 2 point 1, or shall be drawn up in an unreliable manner, the competent authority of the customs office shall specify:

1) the quantity of excise goods by way of estimation;

2) the amount of the tax liability in excise duty.

Article 45. [ Rise of the tax liability and its amount] 1. In the case of application of the suspension procedure of excise duty, the tax liability arises from the date of termination of this procedure, unless the provisions of the Act provide otherwise.

2. Where suspension of excise duty is applied, the rate of excise duty applicable to the calculation of the amount of the tax liability shall be that in force on the date of termination of the excise duty suspension procedure.

Article 46. [ Teleinformatics system for the movement of excise goods on the territory of the country] 1. The system administers the Minister responsible for public finance.

2. The Users of the System shall be the entities carrying out the tax warehouses, registered consignors, registered consignor, entities covered by the excise duty exemption under the art. 31 par. 1 and tax authorities.

3. Registered consignor, registered consignee or tax warehouser shall each time electronic signature of the documents sent to the System.

(4) The document sent to the System shall be checked in respect of the completeness and accuracy of the data transmitted, in particular as regards compliance with the records referred to in Article 3. 18 (1) 3.

5. Upon the transmission of the document to the System, the acknowledgement of receipt of the document with the time of receipt shall be automatically sent to the party which sent the document sent.

6. The system shall keep records of all movements of excise goods by means of suspension procedures of excise duty.

7. ex officio or at the request submitted by the consignor or the receiving entity to the competent head of the customs office shall be deleted found in the System of irregularities caused by the incompatibility of the activities carried out in the System with the regulations this Act or the implementing acts adopted on the basis of it. The refusal to take account of the application shall be made by decision.

8. The Minister responsible for public finance shall determine, by means of a regulation:

1) the way users communicate with the System, in particular the way of signing the documents sent to the System by e-mail, and the way users of the System will be accessed by the System users;

2. the structure of the local reference number;

3) the conditions and manner of providing the data by the entities to the competent Chief of the Customs Office in order to introduce them into the System.

9. The Minister responsible for public finances, by issuing the regulation referred to in paragraph 1. 8, take into account the need:

1) the effective functioning of the suspension procedure of excise duty;

2. ensure proper control of excise goods;

3) provide information on the movement of information concerning the movement of excise goods, from which excise duties have not been paid;

4) ensure the security of the information transmitted.

Chapter 2

Tax warehouses

Article 47. [ Tax Warehouse] 1. Manufacture of excise goods as defined in Annex No. 2 to the Act, including taxed excise duties on the basis of their use, and excise goods other than those referred to in Annex No. 2 to the Act, covered by the excise duty other than zero duty, may only take place in the tax warehouse, excluding production:

1. excise goods, using only excise goods, from which the excise duty has been paid at a level equal to or above the amount of excise duty payable on the excise goods produced, or using only excise goods exempted from excise duty on account of their end-use, provided that the product produced is also an excise product exempt from excise duty on account of the purpose of destination;

2) less than 1000 hectolitres per calendar year, wines obtained from grapes coming from the own crops referred to in Article 17 para. 3 of the Act of 12 May 2011. the product and organisation of wine products, the marketing of such products and the organisation of the market in wine (Dz. U. of 2016 r. items 859);

3) beer, wine and fermented beverages, produced by a domestic way by natural persons for their own use and not intended for sale;

4. less than 10 hectolitres per calendar year, ethyl alcohol, carried out by a distillery legally and economically independent of any other distillery and not acting on the basis of a licence obtained from another entity;

5. the excise goods from which prepayment of excise duty has been paid;

6) electricity;

7. Coal products;

8) suede tobacco;

9. gas products.

2. The storage of excise goods under suspension of excise duty may take place only in the tax warehouse.

3. In the tax warehouse, the excise goods placed under the procedure of suspension of excise duty may be stored in one room with other articles, provided that the excise goods placed under the duty suspension procedure will be stored separately, and the place of their storage shall be indicated in the records of the excise goods carried out by the operator of the tax warehouse.

3a. In the tax warehouse, excise goods may be stored not covered by the suspension of excise duty and non-excise goods, provided that:

1. the conditions set out in the paragraph shall be met. 3;

2. the storage method allows for the determination of the quantity of excise goods not covered by the suspension of excise duty and of products not subject to excise goods.

4. The transhipment of excise goods moved under suspension of excise duty may take place only in the tax warehouse, excluding the situation:

1) random, in cases where transhipment is possible only at the place of a random event;

2) where the means of transport change occurs and the transhipped excise goods in their entirety are moved to one take-off point indicated in e-AD or in the replacement document e-AD, and in the case of excise goods other than those mentioned in the Annex No 2 to the Act, which is subject to excise duty other than that of zero, moved within the territory of the country in the context of intra-Community acquisitions or intra-Community supplies, up to one collection point indicated in the commercial document.

5. (repealed)

6. The entity making intra-Community acquisitions of grooves produced outside the tax warehouse is obliged to inform the competent warden of the customs office of the receipt of these wines and to present the commercial document accompanying the products a wine cellar, on the basis of which their movement has been carried out on the territory of the country.

Art. 47a. [ Storing in a single tank of energy products classified under the same CN code] 1. In the tax warehouse in one tank may be stored energy products classified under the same CN code, having different physico-chemical parameters, provided that the physicochemical parameters do not affect the rate of excise duty.

2. The provision of the paragraph. 1 shall not apply to propane-butane (LPG) gases of heading No 2711, which may be stored in a single tank, irrespective of the CN codes to which they are classified, and their physico-chemical parameters.

3. In the tax warehouse, energy products may be stored in one tank: subject to suspension of excise duty, exempt from excise duty on account of their intended use, taxed at a zero rate of excise duty on account of their intended use and with the excise duty paid, provided that:

1. the losses and other losses of such products shall be accounted for in proportion to the quantities and the period of their storage;

2. the records of excise goods carried out by the operator of the tax warehouse make it possible to identify those products.

Article 48. [ Conditions for obtaining a tax warehouse authorisation by an entity] 1. A permit to operate a tax warehouse shall be issued to an entity which fulfils the following conditions:

1) conducts at least one activity consisting in the production, reloading or storage of excise goods, including those which are also the property of other entities;

2) is a taxable person of the goods and services tax;

3) is an entity whose activities are directed by persons not convicted by a final judgment of a court for a crime against the reliability of documents, against property, against the economic defence, against the turnover of money and securities or treasury crime;

4) there is no arrears on the part of the customs duties and taxes constituting the income of the state budget, social and health insurance premiums, and no enforcement, liquidation or bankruptcy proceedings are carried out;

5) lodge excise security, subject to art. 64 par. 1;

6) has not been withdrawn, due to an infringement of the provisions of the law, none of the permissions granted to it, referred to in art. 84 (1) 1, as well as a concession or permit to conduct business activity, nor has it been issued a decision to prohibit the exercise of regulated activity within the meaning of the provisions of the Act of 2 July 2004. on the freedom of economic activity, in the field of excise goods;

7) has a legal title to use the place where the tax warehouse is to be carried out.

2. Paragraph Recipe Article 1 (2) does not apply to farmers applying for authorisation to carry out the tax warehouse in which they are to be carried out, in accordance with the Act of 25 August 2006. about bio-components and liquid biofuels (Dz. U. of 2015 items 775 and 2016 items 266, 1165, 1948 and 1986), only the operations consisting in the manufacture for own use of ester or of pure vegetable oil referred to in Article 3 (1) of Regulation (EC) No 1779/88 (2). 2. 1 point 11 (b) c of this law.

3. In the case of an entity applying for a permit to operate in a tax warehouse of an activity consisting solely of the storage or transhipment of excise goods produced in another tax warehouse, in addition to the conditions specified in the paragraph. 1, the additional condition for issuing the permit, subject to the paragraph. 4, is for:

1) tobacco products-the minimum amount of excise duty which would be due on the products, if those products were not placed under the procedure of suspension of excise duty, in the tax warehouse in which the activity will be carried out on the basis of the permit issued, a calendar year of 222 million zł;

2. alcoholic beverages-the minimum amount of excise duty which would be due on the products, if those products were not placed under the procedure of suspension of excise duty, in the tax warehouse in which the activity will be carried out on the basis of the permit issued, of a calendar year, in the case of:

a) ethyl alcohol-23 million zł,

(b) wine and fermented beverages-3 million zł,

(d) beers-8 million zł;

3. energy products, except for the products referred to in points 4 to 6-storage capacity for those products in the tax warehouse in which the activity will be carried out on the basis of the permit issued, at least at the level of 2500 m ³;

4) lubricating oils-the minimum amount of excise duty which would be payable on the products, if the products were not placed under the procedure of suspension of excise duty, in the tax warehouse in which the activity will be carried out on the basis of the permit issued, of a calendar year of 600,000. PLN;

5) gas-storage capacity for those products in the tax warehouse in which the activity will be carried out on the basis of the permit issued, at least at a level of 250 m ³;

6) aviation gasoline falling within CN code 2710 11 31, gasoline type fuels for jet engines of CN code 2710 11 70, jet fuels of CN code 2710 19 21 and kerosene other than CN code 2710 19 25-storage capacity for these products in the tax composition in which the activity will be carried out on the basis of the permit issued, at least at a level of 400 m ³.

4. In the cases referred to in paragraph. 3 points 1, 2 and 4, condition of the authorisation to conduct the tax warehouse is the submission by the entity of a declaration that in the tax warehouse in which the activity will be carried out on the basis of the permit issued, the amount of excise duty which would be If these products are not placed under the excise duty suspension procedure, the minimum levels laid down in paragraph 1 shall be attained in the calendar year. 3 points 1, 2 or 4. Where the authorization to operate a tax warehouse is issued during a calendar year, the minimum excise duty shall be calculated in proportion to the number of other months of the calendar year in which the licence is issued.

(4a) In the case of a logistical operator who is seeking authorisation to operate in a tax warehouse the activity of storing or reloading excise goods produced in a different tax warehouse, in addition to the the conditions set out in the paragraph 1, the additional condition of the authorisation is the minimum market value of all the goods covered by the activity of that entity, as a logistic operator, including excise goods in one place of storage in the tax warehouse, or in addition to the tax warehouses, which is to:

1) tobacco products-350 million zł;

2) alcoholic beverages-50 million zł;

3) lubricating oils-10 million zł.

4b. The operator shall be considered as the operator of the activity consisting in the comprehensive handling of other entities in the areas of storage, reloading, transporting and packaging goods belonging to the entities operated.

4c. For the market value referred to in paragraph 1. 4a, the total amount that the buyer would have paid for these products to an independent seller in the territory of the country would be considered to be the total amount of the buyer. Where comparable sales cannot be established, the market value shall be the amount not less than the purchase price of the similar goods and, in the absence of the purchase price, the cost of their manufacture.

4d. In the case referred to in paragraph. 4a, the condition for issuing a permit to operate the tax warehouse is the submission by the logistics operator of a declaration that the minimum market value of all the goods being the subject of the logistics operator's activity will be achieved in the year The minimum levels laid down in paragraph 1 shall be defined 4a paragraphs 1-3. Where the authorization to operate a tax warehouse is issued during a calendar year, the minimum market value shall be calculated in proportion to the number of other calendar year months.

5. In the case of a trader in a tax warehouse, the activity consisting solely of the reloading of railway tanks with liquefied gas does not apply the condition referred to in the paragraph. 3 point 5, if the reloaded liquid gas is moved under suspension of excise duty.

6. The operator of the tax warehouse in which he produces excise goods, may in this tax warehouse store and tranship the excise goods covered by the permit to operate the tax warehouse, also produced by another entity, without the conditions referred to in paragraph 1 shall be met. 3 and 4.

7. Where the change in the permit to operate the tax warehouse concerns a change in the group of excise goods referred to in art. 2. 1 point 1, which is the subject of an activity in the tax warehouse and causes that, following the change of authorisation, the excise security provided by the operator of the tax warehouse would not provide coverage of the amount of the tax liability in due amount either the amount of the tax liability and the fuel charge, the condition of the modification of the authorisation is the submission of an additional or new excise duty, subject to the provisions of Article 64 par. 1.

8. To amend the permit provisions of the paragraph. 3-4d shall apply mutatis mutandis.

9. The entity conducting the tax warehouse may make the acquisition of intra-Community motor fuels listed in Annex No. 2 to the Act, the manufacture of which or which the turnover requires obtaining the concession in accordance with the provisions of the Act of 10 April 1997 -Energy law, in favour of another entity, provided that the entity for which those fuels are purchased jointly fulfils the following conditions:

1) has a concession for the marketing of liquid fuels with foreign countries;

2) is the owner of the purchased fuels;

3. has:

(a) the place of residence or residence in the territory of the country and acquires those fuels for business purposes within the territory of the country, or

(b) a branch established in the territory of the country established under the conditions and conditions laid down in the Act of 2 July 2004. the freedom of economic activity and the acquisition of these fuels for the purpose of carrying out an economic activity within the territory of the country by that branch;

4. will transfer the tax identification number to the operator of the tax identification number preceded by the code PL used for the purposes of the tax on goods and services when moving on the territory of the country of fuel.

9a. The conditions referred to in paragraph 1. 9, do not concern the fuel-consuming entities referred to in paragraph 1. 9, exempted from excise duty in the cases referred to in art. 32 par. 1 (1) and (2).

10. The entity conducting the tax warehouse, within 3 days after the expiry of the month, shall inform the President of the Material Reserves Agency and the Minister responsible for the public finance affairs of the entities for which he made this month acquisitions the intra-Community fuels referred to in paragraph 1. 9, and of the acquired fuels.

11. The information referred to in paragraph 1. 10, it shall specify the type, the CN code and the quantity of fuel purchased and:

1) where the entity for which the fuel has been acquired has its registered office or place of residence on the territory of the country: the name or the name of the entity, the address of the place of residence or the registered office of the entity, its tax identification number preceded by the PL code and the REGON identification number;

2) where the entity for which the fuel was acquired is a foreign entrepreneur conducting business within a branch established on the territory of the country, created under the conditions and principles laid down in the Act of 2 July 2004. o freedom of economic activity: the name or the name of the entity, the address of residence or the address of its registered office, the name of the branch established in the territory of the country, under which the foreign entrepreneur conducts an economic activity on the territory of the country, the address of the establishment of the branch, the tax identification number preceded by the branch code of the branch used for the purposes of the tax on goods and services when moving within the territory of the country of fuel, the number in the National Court Register and the number REGON identification.

12. The operator of the tax warehouse shall not communicate the information referred to in paragraph 1. 10, the Minister responsible for public finance, if the data to be included in this information will be included in the receipt report.

Art. 48a. [ Place of storage of excise goods] 1. The place of storage of excise goods in the tax warehouse should be adapted to the safe storage of these products, and the proposed location of the tax warehouse, the condition or size of the premises in which the tax warehouse is to be carried out, or their equipment should be able to exercise control.

2. A permit to operate the tax warehouse may be granted after the approval of the verification act following the official examination referred to in art. 64 of the Act of 27 August 2009. o Customs Service (Dz. U. of 2016 r. items 1799 and 1948).

3. The change of the permit to operate the tax warehouse may be made after the approval of the verification act following the official examination referred to in art. 64 of the Act of 27 August 2009. o Customs Service, in terms of change.

Article 49. [ Permit to conduct tax warehousing] 1. Permit to conduct the tax warehouse shall issue the competent chief of the customs office at the written request of the entity.

2. A permit for the conduct of the tax warehouse may be issued for a marked time, not longer than 3 years, or for an indefinite period.

3. An application for authorization to conduct a tax warehouse should contain the data concerning the entity and its business activity, in particular the name or the name of the entity, the address of its registered office or residence, number in the Register of Entrepreneurs of the National Court Register, if the entity such number has, REGON identification number, tax identification number (NIP), e-mail address and determination of the type and scope of activity which will be carried out in the tax warehouse, as well as an indication of the planned the location of the tax warehouse, the proposed excise security, and the number of tax warehouses already carried out by the entity.

4. Paragraph Recipe 3 in the scope of the number in the Register of Entrepreneurs of the National Court Register does not apply to the farmers applying for authorization to run the tax warehouse in which they will be executed, in accordance with the Act of 25 August 2006 about biocomponents and liquid biofuels, only the activities of producing for the own use of ester or pure vegetable oil referred to in art. 2. 1 point 11 (b) c of this law.

5. An application for authorisation to conduct the first tax warehouse shall also constitute an application for the granting of an excise number to the entity of the tax warehouse operator.

6. The application referred to in paragraph 1. 1, the tax warehouse plan shall be attached, documents proving compliance with the conditions laid down in the Article. 48 and the documents specified in the implementing rules adopted on the basis of art. 64 par. 9 of the Act of 27 August 2009. o The Customs Service, which are required to carry out official checks.

7. The operator of the tax warehouse shall be obliged to notify the competent Head of the Customs Office of the change of the data contained in the application referred to in paragraph. 1, within 7 days from the date on which the change occurred, subject to the paragraph. 8 and 10.

(8) The notification of the intended change of the data covered by the authorisation should be made before the change is made, subject to paragraph 1. 10.

9. The notification referred to in paragraph. 8, at the same time, constitutes an application for a change in the permit to operate the tax warehouse in the scope of the notified amendment.

10. Change of the place of conducting the tax warehouse or tax warehouse operator requires obtaining a new permit for conducting the tax warehouse, excluding legal successors or entities transformed in cases of ribbon by them in the law or rights and obligations laid down by law of 29 August 1997 provided for in the Act of 29 August 1997. -Tax Ordinance.

11. (repealed)

Article 50. [ Issuance of tax warehousing permits] 1. The competent primer of the customs office, issuing a permit for the conduct of the first tax warehouse, gives the entity a separate decision of the excise number of the entity conducting the tax warehouse.

2. For each tax warehouse, there appears to be a separate permit for the conduct of the tax warehouse and a separate excise number of the tax warehouse.

3. The permit to operate the tax warehouse shall specify in particular:

1) the excise number of the tax warehouse;

2) the address at which the tax warehouse is located;

(3) the type of business carried out in the tax warehouse;

4) the type of excise goods which are the subject of activities in the tax warehouse;

(5) the form and duration of the excise duty and, in the event of the exemption of the applicant's application for authorisation to carry out the tax warehouse from the obligation to lodge a security, the maximum amount of the undertaking to be covered by the obligation the tax or expected maximum amount of the tax liability and the fuel charge subject to excise security and the period of validity of the exemption from the obligation to lodge excise duty.

4. The competent chief of the customs office which issued the permit shall indicate in it the excise number of the entity leading the tax warehouse, given on the basis of the paragraph. 1.

5. (repealed)

Article 51. [ Obligations of the tax warehousekeer] 1. The operator of the tax warehouse is obliged to place in e-AD or in a document replacing the e-AD the excise number of the tax warehouse from which the excise goods are derived.

2. The operator of the tax warehouse shall be obliged to show in the tax declaration all the excise numbers of the tax warehouses, the declaration of which is applicable.

Article 52. [ Refusal to issue and revocation of a tax warehouse permit] 1. The competent chief of the customs office shall refuse to issue a permit for the administration of the tax warehouse, where:

1. the entity applying for a tax warehouse permit does not meet the conditions referred to in Art. 48 (1) 1, 3 or 4, with an assessment of the fulfilment of the condition referred to in Article 3. 48 (1) 1 point 6, shall be taken into account for the last 3 years from the date on which the application for authorisation is submitted;

2. the issue of an authorisation may give rise to a threat of important public interest

3. the verification files shall not be validated as a result of the official examination referred to in Article 3. 64 of the Act of 27 August 2009. o Customs Service.

2. The competent chief of the customs office shall withdraw from the office a permit for the administration of the tax warehouse if:

1) (repealed)

2. the operator of the tax warehouse conducts business not in accordance with the provisions of the tax law or the consent obtained;

3) the excise security of the operator of the tax warehouse has expired or no longer provides coverage within the time limit or in due amount of the amount of its tax liability or the amount of the tax liability and the fuel charge to which payment may be required and, where the operator of the tax warehouse has been exempted from the obligation to lodge an excise duty, if that exemption is no longer valid and the operator has not obtained a new exemption in due time or has not lodged an excise security of the amount due, subject to Article . 64 par. 5a;

4) have been violated any of the conditions specified in Art. 48, subject to paragraph. 3;

5) during the first three months after obtaining the consent of the entity referred to in art. 48 (1) 4, it has not reached the declared minimum turnover.

3. The competent chief of the customs office shall not withdraw the authorization to run the tax warehouse if the entity makes payment of the arrears on the customs duty, taxes constituting the income of the state budget, social and health insurance premiums, within 7 days days from the date of disclosure, except that where the amount of the tax liability has been determined by the tax authority or the tax authority within 7 days of the date of service of the decision determining the amount a tax liability.

4. The competent primer of the customs office shall withdraw the authorization to conduct the tax warehouse also at the request of the operator of the tax warehouse.

5. In the case of the withdrawal of the permit to conduct the tax warehouse or the expiry of the period for which it was issued and not to be issued before the expiry of that period of new authorization, the competent chief of the customs office shall send the revocation or the termination of this authorisation, as appropriate, to the competent authority keeping the register of regulated activities, to the registry authority referred to in Article 13 (1) 2 of the Act of 25 August 2006. of liquid biocomponents and liquid biofuels, a licensing authority or an authority authorising the pursuit of economic activities.

Article 53. 1. (repealed)

2. (repealed)

3. (repealed)

4. (repealed)

4a. (repealed)

4b. (repealed)

5. (repealed)

6. (repealed)

7. (repealed)

8. (repealed)

Article 54. [ Permit to remove excise goods from another tax warehouse] 1. Permit to remove excise goods from another tax warehouse outside the procedure of suspension of excise duty by the taxpayer referred to in art. 13 (1) 3, hereinafter referred to as the "exit licence", shall apply to a specific tax warehouse and shall be issued for a fixed period of not more than 3 years, or for an indefinite period, at the request of the entity which fulfils the conditions laid down in Article 3. 48 (1) 1 points 2 to 6.

2. An application for the issue of an exit permit should contain the data concerning the entity and its business activity, in particular the name or the name of the entity, the address of its registered office or residence, the number in the register entrepreneurs in the National Court Register, if the entity such number has, REGON identification number, tax identification number (NIP), e-mail address and determination of the type of excise goods, as well as the address where it is the localized tax warehouse from which the removal of the products will be carried out excise duty outside the excise duty suspension procedure, and the excise number of that tax warehouse.

3. The application for authorization of the exit shall be accompanied by the written consent of the operator of the tax warehouse on storage in this warehouse of the excise goods of the entity acting with the application and the documents confirming the fulfilment of the conditions, o which are referred to in art. 48 (1) 1 points 2 to 6.

4. The permit of exit shall specify in particular:

1) the address of the taxable person's registered office or residence referred to in Article 13 (1) 3;

2) the address at which the tax warehouse is located, from which the removal of excise goods beyond the procedure of suspension of excise duty and the excise number of this tax warehouse will be carried out;

3) type of excise goods derived from the tax warehouse outside the procedure of suspension of excise duty.

5. The subatter referred to in art. 13 (1) 3, shall be obliged to notify the competent warden of the customs office of the change of the data included in the application referred to in paragraph. 1, within 7 days from the date on which the change occurred, subject to the paragraph. 6 and 8.

6. The notification of the intended change of the data covered by the content of the authorisation shall be made before the change is made, subject to the paragraph. 8.

7. The notification referred to in paragraph. 6, at the same time, constitutes an application for a modification of the exit permit as far as the notified amendment is concerned. To amend the consent of the article's Article 48 (1) 7 shall apply mutatis mutandis.

8. The change of the operator of the tax warehouse or the place of conduct of the tax warehouse to which the permit of exit is granted, or the taxable person referred to in art. 13 (1) 3, requires obtaining a new permit of exit, excluding legal successors or entities transformed in cases of entering by them into the provisions of the tax law of the law or the rights and obligations laid down in the Act of 29 August 1997 -Tax Ordinance.

9. (repealed)

10. The competent primer of the customs office shall refuse to issue the exit permit, where:

1. the applicant for the authorisation of the exit does not fulfil the conditions referred to in Article 3. 48 (1) 1 points 2 to 6, with the assessment of the fulfilment of the condition referred to in Article 1. 48 (1) 1 point 6, shall be taken into account for the last 3 years from the date on which the application for authorisation is submitted;

2. issue of an exit permit may give rise to a threat of important public interest.

11. The competent authority of the customs office shall withdraw from the office of exit permission if:

1) (repealed)

(2) the taxable person shall carry out activities not in accordance with the provisions of the tax law or the authorisation obtained;

3) have been breached any of the conditions specified in art. 48 (1) 1 points 2 to 6, subject to paragraph. 12.

12. The competent chief of the customs office shall not withdraw the permit of exit if the taxpayer makes payment of the arrears on customs duties, taxes constituting the income of the state budget, social and health insurance premiums within 7 days, counting from the day disclosure of the arrears, including that where the tax liability has been determined by the tax authority or the tax control authority-within 7 days, counting from the date of service of the decision determining the amount of the liability.

13. The competent warden of the customs office shall withdraw the authorization of the exit also at the request of the taxable person referred to in art. 13 (1) 3.

14. The subatter referred to in art. 13 (1) 3, is obliged to transfer a copy of the permit to the operator of the tax warehouse prior to the first removal of the excise goods from this warehouse outside the procedure of suspension of excise duty.

15. The operator of the tax warehouse shall be obliged to communicate in writing to the competent authority of the customs office a written information containing the excise goods and entities which have carried out these products from the tax warehouse within the scope of his/his/his/his/his/his/his/his/his permit of exit, within a period of up to 10. on the day of the month following the month in which the products were removed from the tax warehouse.

16. The competent chief of the customs office shall serve a copy of the decision to amend or withdraw the authorisation of the operator of the tax warehouse from which the excise goods may have been carried out or may have been carried out outside the suspension procedure the collection of excise duty, determined in the permit of exit.

Article 55. [ Delegation] 1. (repealed)

2. (repealed)

3. The Minister responsible for public finance may determine, by way of regulation, the detailed arrangements for transhipment of excise goods under suspension of excise duty outside the tax warehouses, taking into account the specificity of the the individual excise goods and means of transport used for the movement of such products, the need for an effective operation of the excise duty suspension procedure and the European Union law on excise duty.

4. The Minister responsible for public finance may determine, by way of regulation, in the case of entities operating in a tax warehouse an activity consisting solely of the storage or transhipment of excise goods produced in other tax composition, situations other than those referred to in art. 48 (1) 5 in which the conditions referred to in Article 4 are not fulfilled. 48 (1) 3, taking into account the specificities of the various excise goods, the technical feasibility of carrying out the activities in the field of excise goods, the need to ensure proper control of the excise goods and the safety rules. supplies to the country's territory in liquid fuels resulting from separate provisions.

Chapter 3

Stub

Article 56. [ Permit to conduct business as a intermediary] 1. A permit to operate as a intermediary entity shall be issued for a time marked, not longer than 3 years, or for an indefinite period, at the request of the entity, which satisfies the following cumulative conditions:

1) is a taxable person of the goods and services tax;

2) is an entity whose activities are directed by persons not convicted by a final judgment of a court for a crime against the reliability of documents, against property, against the economic defence, against the turnover of money and securities, or treasury crime;

3. there is no arrears on the part of the customs duties and taxes constituting the income of the state budget, social and health insurance contributions and no enforcement, liquidation or bankruptcy proceedings against it;

4. has lodged an excise security;

5) has not been withdrawn, due to an infringement of the provisions of the law, none of the permissions granted to it, referred to in art. 84 (1) 1, as well as a concession or permit to conduct business activity, nor has it been issued a decision to prohibit the exercise of regulated activity within the meaning of the provisions of the Act of 2 July 2004. on the freedom of economic activity, in the area of excise goods.

2. The application referred to in paragraph 2. 1, should include the data concerning the entity and its business activity, in particular the name or the name of the entity, the address of its registered office or residence, the number in the register of entrepreneurs in the National Court Register, if the entity has a number, a REGON identification number, a tax identification number (NIP), an e-mail address, and a range of activities to be carried out by the operator, as well as the proposed excise security.

3. The application referred to in paragraph. 1, the documents proving compliance with the conditions set out in the paragraph shall be attached. 1.

4. A permit to operate as an intermediary entity shall specify in particular:

1) the number of the intermediary entity;

2) the address of the head office or residence of the intermediary;

(3) the form and duration of the excise security;

4) the scope of the business;

5) the type of excise goods.

5. The intermediary is obliged to place its number in the delivery document.

6. The intermediary shall be obliged to notify the competent Governor of the customs office of the change of the data contained in the application referred to in paragraph. 1, within 7 days from the date on which the change occurred, subject to the paragraph. 7 and 9.

(7) The notification of the intended change of the data covered by the authorisation shall be made before the amendment is made, subject to paragraph 1. 9.

(8) The notification referred to in paragraph 1. 7, at the same time, constitutes an application for a change in the operating authorisation as an intermediary in relation to the notified amendment. To change the authorisation of operating as a intermediary provision of art. 48 (1) 7 shall apply mutatis mutandis.

9. Changing the entity conducting the activity as a intermediary requires obtaining a new permit to operate as a stub entity, excluding legal successors or entities transformed in cases of ribbon by them in the law or rights and obligations laid down by law of 29 August 1997 provided for in the Act of 29 August 1997. -Tax Ordinance.

10. (repealed)

11. The competent chief of the customs office shall refuse to issue a permit to conduct business as a stub entity in the event that:

1) the entity applying for a permit to operate as a stub entity does not meet the conditions referred to in paragraph. 1, with the assessment of the fulfilment of the condition referred to in paragraph 1. 1 point 5 shall be taken into account for the last three years from the date on which the application for authorisation is lodged;

2. the issue of an authorisation may give rise to a threat of important public interest

12. The competent authority of the customs office shall withdraw from the office a permit to operate as a intermediary, if:

1) (repealed)

2) a stub entity carries out activities not in accordance with the provisions of the tax law or the obtained authorisation;

(3) the excise security of the intermediary is no longer valid or is no longer covered by the deadline or due amount of its tax liability or its tax liability and the fuel charge to which the payment may be made be compulsory;

4) have been violated any of the conditions stipulated in the paragraph. 1, subject to paragraph. 14.

13. The competent chief of the customs office shall withdraw the authorization to operate as an intermediary also at the request of the intermediary party.

14. The competent chief of the customs office shall not withdraw the permit to operate as a intermediary, if the intermediary makes payment of the arrears on the customs duties, taxes constituting the income of the state budget, insurance premiums social and health within 7 days, counting from the date of disclosure of the arrears, with that where the tax liability has been determined by the tax authority or the tax control body-within 7 days, counting from the date of service of the decision determining the amount of the undertaking.

Article 56a. [ Application of the provision of art. 47a] The provisions of Article 4 (2) of the Regulation shall apply to the storage of products 47a.

Chapter 4

Registered Recipients

Article 57. [ Obtaining authorisation for the acquisition of excise goods as a registered trader] 1. The competent chief of the customs office at the written request of the entity meeting the conditions listed:

1) in the mouth. 2 and Art. 48 (1) 1 points 2 to 6-issue an authorisation for the acquisition of excise goods as a registered consignee;

2. in Art. 48 (1) Article 1 (1)-(6)-gives an authorisation for a one-off acquisition of excise goods as a registered consignee.

1a. The subject referred to in paragraph 1. Article 1 (1) may be granted more than one authorisation for the acquisition of excise goods as a registered consignee.

2. Registered consignee, with the exclusion of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee, shall be obliged to have a legal title to use the extracted location intended for the collection of excise goods, hereinafter referred to as the 'place of collection of excise goods'. Authorisation for the acquisition of excise goods as a registered consignee and the authorisation of a one-off acquisition of excise goods as a registered consignee may concern only one place of receipt of excise goods.

2a. Place of reception of the excise goods should be adapted to the safe introduction of those products, and the proposed location of the place of collection of these products, the condition or size of the premises in which the place is to be located or their equipment should be able to exercise control.

2b. Authorisation for the acquisition of excise goods as a registered consignee, with the exception of an authorisation for a one-off acquisition of excise goods as a registered consignee, may be granted after the approval of the verification act as a result of an official the checks referred to in Article 64 of the Act of 27 August 2009. o Customs Service.

2c. The amendment of an authorisation for the acquisition of excise goods as a registered consignee, excluding the authorisation of a one-off acquisition of excise goods as a registered consignee, may be made after the approval of the verification act as a result of an official the checks referred to in Article 64 of the Act of 27 August 2009. o Customs Service, in terms of change.

3. An application for authorisation of the acquisition of excise goods as a registered consignee should contain:

1) the data concerning the entity and its business activity, in particular the name or the name of the entity, the address of its registered office or residence, the number in the register of entrepreneurs in the National Court Register, if the entity is the number shall bear, the REGON identification number and the tax identification number (NIP), the e-mail address and the intended location of the place of collection of the excise goods;

2) information on the type of excise goods that will be acquired intra-community;

3. the proposed excise security;

(4) information on the number of authorisations granted to that entity for the acquisition of excise goods as a registered consignee.

(3a) An application for authorisation for a one-off acquisition of excise goods as a registered consignee should include:

2) information on the type and quantity of the excise goods that will be acquired intraCommunity;

3. the proposed excise security;

4) the data of the entity from which the intra-Community excise goods will be acquired.

4. The application referred to in paragraph 1. 3, the plan of the place of receipt of excise goods, documents proving compliance with the conditions set out in the paragraph shall be attached. 2 and Art. 48 (1) 1 points 2 to 6 and the documents relevant for carrying out the checks laid down in the implementing rules adopted on the basis of the Article 64 par. 10 of the Act of 27 August 2009. o Customs Service.

4a. The application referred to in paragraph 1. 3a, documents proving compliance with the conditions laid down in the Article shall be attached. 48 (1) 1 points 2 to 6.

5. Permit to purchase excise goods as a registered consignee may be issued for a time marked, not longer than 3 years, or for an indefinite period of time. The authorisation of a one-off acquisition of excise goods as a registered consignee should be used once, within a period of 3 months from the date of issue of the authorisation.

6. The registered consignee shall be obliged to notify the competent Governor of the customs office of the change of the data contained in the application referred to in the paragraph. 3, within 7 days from the date on which the change occurred, subject to the paragraph. 7 and 9.

(7) The notification of a planned change of data subject to authorisation for the acquisition of excise goods as a registered consignee must be made before the change is made, subject to paragraph 1. 9.

(8) The notification referred to in paragraph 1. 7, at the same time, constitutes an application for a change in the authorisation of the acquisition of excise goods as a registered consignee in the scope of the notified amendment. To amend the authorisation for the acquisition of excise goods as a registered consignee and to authorise a one-off acquisition of excise goods as a registered consignee of the Article provision. 48 (1) 7 shall apply mutatis mutandis.

9. The change of the place of receipt of excise goods or registered consignee requires obtaining a new authorisation for the acquisition of excise goods as a registered consignee or a new authorisation for a one-off acquisition of excise goods as a registered the recipient, with the exception of the legal successors or entities converted in cases of accession by them to the law or rights and obligations laid down in the Act of 29 August 1997. -Tax Ordinance.

10. (repealed)

11. To:

1. refusal to authorise the acquisition of excise goods as a registered consignee shall be subject to the provision of the provision of art. 52 par. 1;

2. refusal to grant an authorisation for a one-off acquisition of excise goods as a registered consignee shall apply the provision of art. 52 par. 1 (1) and (2);

3. the withdrawal or termination of the permit for the acquisition of excise goods as a registered consignee and the authorisation of a one-off acquisition of excise goods as a registered consignee shall apply the provision of art accordingly. 52 par. 2-5.

Article 58. [ Permit for the acquisition of excise goods as a registered trader] 1. The competent primer of the customs office, by issuing a permit for the acquisition of excise goods as a registered consignee or an authorisation for a one-off acquisition of excise goods as a registered consignee, gives the entity the excise number registered the recipient associated with the place of collection of the excise goods.

2. The authorisation of the acquisition of excise goods as a registered consignee shall specify in particular:

1) the excise number of the registered consignee connected with the place of collection of the excise goods;

2) the address of the registered consignee or the place of residence;

3. the address of the place of collection of the excise goods;

(4) the type of intra-Community excise goods purchased;

5. the form and duration of the excise security.

3. Permit of a one-off acquisition of excise goods as a registered consignee shall specify in particular:

1) the excise number of the registered consignee connected with the place of collection of the excise goods;

2) the address of the registered consignee or the place of residence;

3) the data of the entity from which intra-Community excise goods are purchased;

4. the address of the place of collection of the excise goods;

(5) the nature and quantity of intra-Community excise goods purchased;

6. the amount of the excise security.

Article 59. [ Rights and obligations of a registered trader] 1. Registered consignee shall not store or send excise goods under the suspension procedure of excise duty.

2. (repealed)

3. Registered consignee, with the exception of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee, may acquire intra-Community excise goods for the benefit of other entities.

4. (repealed)

5. (repealed)

6. (repealed)

7. The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed conditions for the place of receipt of the excise goods acquired within the community by a registered recipient, with the exception of the registered consignee authorized for the one-off acquisition of excise goods as registered consignee,

1a) the detailed conditions for the conduct of the tax warehouse, including the place where the excise goods are stored

2) (repealed)

-having regard to the need to ensure proper control, the specificity of the storage and production of individual excise goods and the marketing of those products, and the need to ensure that the excise goods are properly protected against their removal from storage. tax in a way that is contrary to the applicable regulations.

8. The registered consignee may make the acquisition of intra-Community motor fuels listed in Annex No. 2 to the law whose manufacture or which the turnover requires obtaining a concession in accordance with the provisions of the Act of 10 April 1997. -Energy law, in favour of another entity, provided that the entity for which those fuels are purchased jointly fulfils the following conditions:

1) has a concession for the marketing of liquid fuels with foreign countries;

2) is the owner of the purchased fuels;

3. has:

(a) the place of residence or residence in the territory of the country and the acquisition of fuel for the pursuit of economic activity in the territory of the country

4. will provide the registered consignee with the tax identification number preceded by the code PL used for the purposes of tax on goods and services when moving on the territory of the country of fuel.

8a. The conditions referred to in paragraph 1. 8, do not concern the fuel-consuming entities referred to in paragraph 1. 8, exempted from excise duty in the cases referred to in art. 32 par. 1 (1) and (2).

9. Registered consignee, within 3 days after the expiry of the month, shall inform the President of the Material Reserves Agency and the Minister responsible for the public finance affairs of the entities for which he made an intra-Community acquisitions earlier this month of the fuels referred to in paragraph 1. 8, and of the fuel purchased.

10. The information referred to in paragraph 1. 9, it shall contain a description of the type, the CN code and the quantity of fuel purchased and:

11. The registered consignee shall not provide the information referred to in paragraph 1. 9, the Minister responsible for public finance, if the data to be included in this information will be included in the receipt report.

Chapter 5

(repealed)

Article 60. (repealed)

Article 61. (repealed)

Article 62. (repealed)

Chapter 5a

Registered consignor

Article 62a. [ Issue of an authorisation for the dispatch of imported excise goods under the suspension of excise duty procedure] 1. The competent primer of the customs office, at the written request of the entity meeting the conditions, mentioned in art. 48 (1) 1 points 2 to 6, issue an authorisation for the dispatch of imported excise goods by means of a suspension procedure of excise duty, in the course of business activity, hereinafter referred to as " the authorisation to send excise goods as registered submitter ".

2. An application for authorization to send excise goods as a registered consignor should contain:

1) the data concerning the entity and its business activity, in particular the name or the name of the entity, the address of its registered office or residence, the number in the register of entrepreneurs in the National Court Register, if the entity is the number shall bear, the REGON identification number, the tax identification number (NIP) and the electronic mail address;

2) information on the type of excise goods which will be sent with the application of the excise duty suspension procedure;

3. the proposed excise security;

(4) information on the number of authorisations granted to that entity for the dispatch of excise goods as registered consignor.

3. The application shall be accompanied by documents proving compliance with the conditions laid down in the Article. 48 (1) 1 points 2 to 6.

4. An authorisation to send excise goods as a registered consignor may be issued for a marked time, not longer than 3 years, or for an indeterminate time.

5. The registered consignor shall be obliged to notify the competent Head of the Customs Office of the changes of the data contained in the application referred to in paragraph. 1, within 7 days from the date on which the change occurred, subject to the paragraph. 6 and 8.

(6) The notification of a planned change in the data subject to the authorisation of the dispatch of excise goods as a registered consignor shall be made before the amendment is made, subject to paragraph 1. 8.

7. The notification referred to in paragraph. 6, at the same time, constitutes an application for a change in the authorisation of the dispatch of excise goods as a registered consignor in the scope of the notified amendment. To amend the authorisation of the dispatch of excise goods as a registered consignor of the Article. 48 (1) 7 shall apply mutatis mutandis.

8. Modification of the registered consignor requires obtaining a new permit for the sending of excise goods as a registered consignor, excluding legal successors or entities transformed in cases of joining by them in the foreseen in the provisions of the tax law of the law or of the rights and obligations laid down in the Act of 29 August 1997. -Tax Ordinance.

9. (repealed)

10. To:

1. refusal to authorise the dispatch of excise goods as a registered consignor shall apply the provision of art accordingly. 52 par. 1 (1) and (2);

2. the withdrawal or revocation of an authorisation for the dispatch of excise goods as a registered consignor shall apply mutatis mutandis the provision of art. 52 par. 2-5.

Article 62b. [ Giving the subject of the registered consignor's excise number] 1. The competent primer of the customs office, issuing a permit for the dispatch of excise goods as a registered consignor, gives the entity the excise number of the registered consignor.

2. The authorisation of the dispatch of excise goods as a registered consignor shall specify in particular:

1) the excise number of the registered consignor;

2) the address of the registered consignor or the residence of the registered consignor

3) the type of excise goods dispatched;

4) the form and duration of the excise security.

Article 62c. [ Prohibition on the storage of excise goods by means of suspension of excise duty] 1. Registered consignor shall not store excise goods under the suspension procedure of excise duty.

2. Registered consignor shall be obliged:

1. after the excise goods are authorised to be placed on the market, dispatch of excise goods by means of suspension of excise duty.

2) (repealed)

3. (repealed)

4. (repealed)

5. (repealed)

6. (repealed)

Chapter 6

Excise security

Article 63. [ Entities obliged to lodge excise duty] 1. The lodging of an excise duty in the amount covering the resulting or liable tax liability or the resulting tax liability and the payment of the fuel charge, the obligation to pay, shall be, or may arise, the following entities are required:

1) the tax warehourer;

2) a registered consignee;

3. registered consignor;

4. the taxable person referred to in Article 13 (1) 3;

5. the taxable person referred to in Article 78 par. 1;

6) a stub entity;

7) a tax representative;

8) intermediary tobacco operator, with the exception of the foreign entrepreneur referred to in art. 20d point 1 (c)

9) the entity representing the foreign entrepreneur referred to in art. 20d point 1 (a) c.

(1a) The obligation to lodge an excise duty shall not apply to excise goods which are taxed at a zero rate of excise duty on account of their intended use.

2. The excise duty may be submitted for a time marked or unmarked, to guarantee the coverage of one or more tax obligations, or one or more tax obligations and one or more fuel charges.

3. At the request of the entity obliged to lodge the excise duty, the competent warden of the customs office shall accept the excise security, in the forms specified in art. 67 par. 1 points 1 to 3, which are submitted instead of or including the entity by:

1) the carrier or the freight forwarder-in the case of the movement by them of excise goods of the entity obliged to lodge excise duty with the application of a suspension procedure of excise duty, to guarantee the coverage of tax obligations and the fuel charges which may arise in relation to these excise goods,

2) the owner of the excise goods,

(3) the consignee of the excise goods,

4. all or several of the entities referred to in points 1 to 3

-in the amount covering the excise duty at the required amount.

4. In the case of movements in the territory of the country of excise goods between tax warehouses and the provision of excise goods released from excise duty due to their use from the tax warehouse to the intermediary, the obligation the tax liability of the consignor or his tax liability and the fuel charge which may be incurred in relation to those excise goods may, at his request, be covered by the excise security of the receiving party on the territory of the country in the forms referred to in Article 67 par. 1 point 1-3, with the consent of the receiving entity.

5. The person who has lodged the excise duty in accordance with the paragraph. 3 or whose excise security has been subject to the tax liability of the consignor or his tax liability and the fuel charge to which the payment obligation may be incurred in relation to the excise goods being moved in accordance with the paragraph 4, corresponds to the whole of its property for the tax liability of the entity obliged to lodge the excise duty and the fuel charge to which the payment is required, together with interest on arrears, jointly and severally with that entity, to the the amount of:

1) compound excise security-in the case referred to in paragraph. 3;

2) which has been charged to the general security of the receiving entity, or the amount of the tax liability or the tax liability and the fuel charge covered by the lump sum of that entity, together with the interest on arrears-in the case referred to in the paragraph. 4.

Article 64. [ Exempt from the obligation to lodge an excise duty] 1. The competent chief of the customs office shall exempt the operator of the tax warehouse from the obligation to lodge excise duty if that entity fulfils the following conditions:

1) has its registered office or place of residence on the territory of the country;

2. shall apply the suspension of excise duty for at least one year;

3. its financial situation and the assets held shall ensure that the tax obligations and the payment of the fuel charge are made available;

4. there is no arrears on the part of the customs duties and taxes constituting the income of the state budget, fuel charges, social and health insurance premiums, and no enforcement, liquidation or bankruptcy proceedings against him;

5) committed to pay, for the first written request of the competent head of the customs office, the amount of excise duty and the amount of the fuel charge, payable in respect of the creation of the tax liability and the obligation to pay the fuel charge.

1a. The competent head of the customs office shall exempt the taxable person referred to in Article. 13 (1) 3, from the obligation to lodge excise duty, if the taxable person fulfils the conditions referred to in paragraph. 1 points 1 and 3-5.

2. The provisions of the paragraph. 1 points 2 and 3 do not apply to the farmers carrying out the tax warehouse in which they are carried out, in accordance with the Act of 25 August 2006. about biocomponents and liquid biofuels, only the activities of producing for the own use of ester or pure vegetable oil referred to in art. 2. 1 point 11 (b) c of this law.

3. The exemption referred to in paragraph 1. 1 and 1a, shall be given for a marked period of not more than 2 years, by means of a decision, at the written request of the entity. At the written request of the exempted entity, the exemption may be extended, by decision, for further periods of not more than 2 years.

4. The applications referred to in paragraph 1. 3, should include the data on the entity and its business activity, in particular the name or name, address of the entity's residence or seat, and the determination of the expected maximum amounts of obligations tax and fuel levies subject to excise duty and the time limit for which the exemption is to be granted or extended. The request for exemption, which is made by the operator of the tax warehouse, should also include the determination of the type of activity carried out by the entity in the tax warehouse.

5. The applications referred to in paragraph 1. 3, documents proving compliance with the conditions set out in the paragraph shall be attached. 1.

5a. In the case of a submission by an entity exempted from the obligation to lodge an excise duty, an application for an extension of that exemption, meeting the requirements set out in the paragraph. 4 and 5, not later than 3 months before the expiry of the period for which the exemption has been granted, the exemption shall apply until the date of service to that body of the decision of the competent Chief of the Customs Office on the extension or refusal of extension of the exemption, however, for no longer than 90 days from the date on which the period for which the exemption has been granted expires.

6. The exemptions referred to in paragraph 1. 1, shall not apply in the case of movement of excise goods under suspension of excise duty or of excise duty free of excise duty on account of their use.

7. The exemption referred to in paragraph 1. 1, may be used in the case of movements of the pipeline of petroleum products between the tax warehouses carried out by the same entity on the territory of the country.

8. The subject exempted from the obligation to lodge an excise duty shall be obliged to notify the competent Governor of the Customs Office of the changes of the data contained in the application for exemption from the obligation to lodge an excise duty or in the application for extension of the exemption, within 7 days from the date on which the change occurred.

(9) The competent chief of the customs office shall withdraw the exemption referred to in paragraph 1. 1 or 1a, where an entity to which an exemption has been granted will violate any of the conditions laid down in the paragraph. 1 points 1, 3 or 4, subject to paragraph 1. 2.

10. The Minister responsible for public finance shall determine, by means of a regulation, how to document the fulfilment of the conditions set out in the paragraph. 1, including the nature of the documents proving their fulfilment, the model of the applications referred to in paragraph 1. 3, as well as the detailed way of granting, prolonging and withdrawing the exemption referred to in paragraph 1. 1 and 1a, taking into account the need for a proper safeguard of the tax liability and the fuel charge, as well as the need to ensure the flow of information on exemptions from the obligation to lodge an excise duty.

Article 65. [ Liability guarantee for tax liabilities] 1. Entities required to lodge excise duty:

1) the tax warehourer,

2) a registered consignee, excluding the registered consignee authorized for a one-off acquisition of excise goods as a registered consignee,

3) registered consignor,

4) a stub entity,

5. the taxable person referred to in Article 13 (1) 3,

6) intermediary tobacco operator, with the exception of the foreign entrepreneur referred to in art. 20d point 1 (c),

7) an entity representing a foreign entrepreneur, referred to in art. 20d point 1 (a) c

-lodge a security in the form of a comprehensive guarantee in order to guarantee coverage of a number of tax obligations or a number of tax obligations and a number of fuel charges.

1a. General protection may also be made on a written request:

1. the taxable person referred to in Article 78 par. 1, or a tax representative, to guarantee the coverage of their tax liability and the fuel levies to which those entities may be charged;

2) the carrier or the freight forwarder, in order to guarantee the coverage of the tax liability that may arise in relation to the movements they have moved, using the procedure of suspending the collection of excise duty, the excise goods of the entities required to submit excise duties and fuel charges to which those entities may be obliged to pay.

2. The competent chief of the customs office shall determine the amount of the general security, taking into account the paragraph. 3, 3a or 3b at a level equal to:

1) the amount of tax liability or tax liability and fuel levies where their amount can be accurately calculated when the collateral is accepted;

2. an estimate of the maximum amount resulting from the likely rise in tax obligations and the fuel levies, the obligation to pay for payment.

3. The amount of the security-general provided by the intermediary shall be set at an amount equal to the maximum amount of the monthly tax liability that may arise in the event of the use of excise goods not in accordance with the intended purpose for the purposes of exemption from excise duty or breach of the conditions of that exemption and the maximum amount of the fuel charge to which the obligation to pay may arise in relation to those products.

(3a) The amount of the general security lodged by the entity referred to in paragraph 2 (a). 1a, is established in the amount indicated by the entity in the application for the provision of a security-general, as estimated by the entity at a level which allows to cover at any time the tax obligations and the fuel levies to be covered with this security.

3b. The amount of the security-general provided by the intermediary tobacco operator and the entity representing the foreign entrepreneur referred to in art. 20d, point 1 (c), shall be set at an amount equal to the maximum amount of the monthly tax liability that may arise in the case of the sale of the tobacco suede to another entity than the operator of the tax warehouse which consumes the drouth of tobacco for the manufacture of tobacco products, or a tobacco intermediary or tobacco suede consumption by a tobacco intermediary, but not less than 2 million zł.

4. In order to determine the amount of the excise duty, the excise duty rates and the fuel levy applicable at the date of the tax obligation shall be applied and, where that date cannot be determined, on the date on which the security is lodged; if, however, the amount of the excise duty is not fixed, the the excise duty rates or the fuel rate will be changed during the suspension of excise duty, the competent authority of the customs office shall adjust the amount of the excise security and shall inform the operator who lodged the security.

5. Where a general security is accepted in order to guarantee the coverage of tax liabilities or tax obligations and fuel charges, the amount of which may be subject to change over time, the entities referred to in paragraph 1 shall be eligible for payment of the amount of the tax liability and the fuel charges. 1 or 1a, are required to pre-estimate the level of such security at a level which allows for coverage at any time of these tax obligations and fuel charges.

6. A stub entity, a tobacco intermediary and an entity representing a foreign entrepreneur, referred to in art. 20d point 1 (c), shall be subject to the updating of the amount of the general security in such a way as to ensure coverage which may arise at any time in their tax obligations and, in the case of a intermediary, fuel charges to which they are liable. payment may be required.

7. The act or the existence of a factual situation giving rise to a tax liability and, in the case of a intermediary, the tobacco operator and the entity representing the foreign entrepreneur referred to in art. Article 20d (1) (c), the acquisition of a tobacco suede, respectively, by that intermediary tobacco operator or that foreign entrepreneur, requires that the burden of a general security be recorded as appropriate for the amount of the resulting or likely to arise the tax liability or the amount of tax liability created or liable to arise and the fuel charge to which the obligation to pay was incurred or may arise, after having determined the use of the general security, subject to the art. 63 par. 1a.

7a. Subject to art. 41a (1) 6, the charge on the general amount of the security of the resulting or liable tax liability or the amount of the tax liability and the fuel charge for which the obligation to pay was or may be incurred, and its release from the charge in the cases in question:

1) in the mouth. 1 points 1 to 3 and 5 and paragraph 5. 1a-notes the competent authority of the customs office;

2) in the mouth. 1 point 4-takes note of the intermediary entity;

3) in the mouth. 1 point 6-notes a stub tobacco operator;

4) in the mouth. 1 point 7-takes note of the entity representing the foreign entrepreneur referred to in art. 20d point 1 (a) c.

7b. The general security burden of the resulting or liable tax liability or the amount of the tax liability and the fuel charge, the obligation to pay, or the payment of which may arise, and the exemption from the charge, in where this burden or exemption is not recorded with the use of the System, it may record the entity referred to in paragraph 1. 1 points 1 to 3 and 5, provided that the method of recording the burden of the general security and of releasing it from that charge ensures that the use of that security can be determined at any time and has been agreed in writing to the the competent authority of the customs office.

8. At the request of the entity referred to in paragraph. 1, which fulfils the conditions laid down in Article 64 par. 1 points 1, 3 and 4, the competent chief of the customs office consents to the lodging of a lump sum security for securing the execution of his tax obligations or the execution of his tax obligations and the obligation to pay the fuel charge by the latter entity. The provisions of Article 4 64 par. 3-5a, 8 and 9 and provisions issued on the basis of art. 64 par. 10 on how to document the fulfilment of the conditions laid down in the Article 64 par. 1, including the type of documents proving their fulfilment, shall apply mutatis mutandis.

9. The competent chief of the customs office shall determine the amount of the flat-rate security at the level of 30% of the amount of the security-general, to which the filing is required by the applicant for the lodging of a lump sum security, subject to paragraph 9a and 9b.

9a. At the request of the intermediary tobacco operator or entity representing the foreign entrepreneur referred to in art. 20d point 1 (c) which fulfils the conditions referred to in Article 20 (1) (c) of the Regulation. 64 par. In accordance with Article 1 (1), (3) and (4), the competent authority of the customs office shall determine the amount of the lump sum security, 9b, at the level of 30% of the amount of the general security, to which these entities are obliged to submit, but not more than 30 million zł.

9b. At the request of an intermediary tobacco operator, which has the appropriate infrastructure for the storage of the tobacco suede, has concluded contracts with the manufacturers of tobacco suede for the delivery of at least 100 tonnes of tobacco suede during the year, meets accordingly the conditions referred to in Article 64 par. 1 points 1, 3 and 4 and have not violated the provisions of tax law within the year before the date of application, the competent chief of the customs office shall determine the amount of the lump sum security taking into account the amount of tobacco suede acquired on the territory of the country, acquired intra-Community or imported by that entity within a year prior to the date of fixing this amount, at the level of 1 million zł from each full thousand tonnes of tobacco suede, however, not less than 1 million zł.

(10) The competent chief of the customs office shall, at least once a year, re-establish the amount of the flat-rate security, in particular in the event of a change in the maximum amounts of tax obligations or fuel charges subject to excise security, changes in the amount of tobacco suede acquired in the territory of the country, intra-Community acquired or imported during the period of the year by the intermediary tobacco operator referred to in paragraph 1. 9b, or at the request of the entity applying a lump sum security.

Article 66. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation:

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

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

3. the detailed application of the general and lump-sum security, including:

(a) the method of determining the state of use of the security-general and the recording of its burdens and the discharge of the amount of the resulting or liable tax liability and of the fuel charge to which the obligation to pay was or may be rise,

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

4. a detailed way of placing excise protection on excise goods released from excise duty on account of their intended use, as referred to in Article 4 (1) of the EC 32 par. 5 point 1,

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

-having regard to the need for a proper security of excise duties and of the fuel charge.

2. The Minister responsible for public finance may determine, by means of a regulation:

1) other than those referred to in art. 63 par. 4 cases in which the tax liability of the entities referred to in Article 63 par. 1, and the fuel charges for which payment is or may be required by those entities, may, at their request, be covered by an excise security of a third party, with the consent of that person,

2) other than those referred to in art. 65 par. 8 cases in which flat-rate security may be lodged,

(3) the cases in which, for certain excise goods, a lower level of excise security is applied than that referred to in the law, and to specify that level,

4. the detailed conditions for recording by the entity referred to in Article 65 par. (b) the amount of the security-general to be charged to, or the amount of, the tax liability arising from, or the amount of, the tax liability and the fuel charge, and to release it from that charge,

5) the detailed way of recording by the entity referred to in art. 65 par. (b) the amount of the security-general to be charged to, or the amount of, the tax liability arising from, or the amount of, the tax liability and the fuel charge, and to release it from that charge,

(6) cases where the burden of the general security is not recorded with the amount of tax liability arising or likely to arise or the amount of tax liability arising or which may be incurred and the amount of the fuel levy which may be incurred, the obligation to pay arose or may arise

-having regard to the need to ensure the proper security of excise duties and fuel charges, to ensure the smooth application of excise duties, and to simplify the marketing of excise goods.

Article 67. [ Excise security] 1. The excise security may be submitted in the form of:

1) a cash deposit;

2) a bank guarantee or an insurance guarantee;

3) a check confirmed by a legal person established in the territory of the European Union or the territory of a Member State of the European Free Trade Association (EFTA)-a party to the agreement on the European Economic Area or by a branch of the bank foreign, who operate in the territory of the country banking activities within the meaning of the provisions of the Act of 29 August 1997. -Banking law (Dz. U. of 2016 r. items 1988, 1948 and 1997);

4) a promissory notes;

5) another document with a payment value.

2. The excise security shall be valid throughout the territory of the European Union.

3. The Minister responsible for public finance shall determine, by means of a regulation:

1. the manner and place of the lodging of excise duty,

2) the types of other documents having a payment value which can be accepted as excise security,

3. the manner in which the acceptance of the excise security is confirmed,

4) print patterns used to confirm acceptance of excise security

-having regard to the need to properly secure the implementation of tax obligations in excise duties and the obligation to pay the fuel charge.

Article 68. [ Deposit in cash] The cash deposit shall be made in the Polish currency, unless the special provision provides otherwise. Article 69. [ Guarantor] 1. The guard should undertake in writing to pay, jointly and severally with the taxpayer, his legal successors and the person whom he has granted a bank guarantee or insurance, made by this person as excise security instead of the entity required to lodge an excise duty or, together with it, unconditionally and irrevocably, for each call by the competent authority of the customs office, the secured amount of the tax liability, the guaranteed amount of the fuel charge, or both amounts, together with interest on arrears, if their payment becomes due.

2. The guard shall correspond to all his property, jointly and severally with the taxable person, his legal successors and the person who has provided a bank or insurance guarantee lodged by that person as an excise security instead of an entity which is obliged to do so the lodging of an excise duty, or a combination thereof, for a tax liability covered by the guarantee until its expiry and for the fuel charge covered by the guarantee until the expiry of the obligation to pay, together with interest on arrears, up to the amount of the amount warranty.

3. The guarantor may be only a legal person established in the territory of the European Union or the territory of a Member State of the European Free Trade Association (EFTA)-the parties to the agreement on the European Economic Area, branch of the bank foreign and the main branch of the insurance undertaking which lead in the territory of the country a banking or insurance activity, within the meaning of the regulations, respectively, of the Act of 29 August 1997. -Banking law or the Act of 11 September 2015. about insurance and reinsurance activities (Dz. U. Entry 1844 and from 2016. items 615 and 1948), and:

1) they have, on the basis of these provisions, entitlement to provide bank or insurance guarantees throughout the territory of the country;

2. notify, in writing, the Minister responsible for public finances of the intention to grant bank or insurance guarantees, to be submitted as excise security.

4. The Minister responsible for public finance shall, after agreement with the Chairman of the Financial Supervision Commission, announce, by means of a notice, a list of the guarantors referred to in paragraph. 3.

5. The Minister responsible for public finance may determine, by means of a regulation, the models of the contents of bank and insurance guarantees to be lodged as excise security, taking into account the need to ensure proper implementation by the the guarantor of the undertaking referred to in paragraph 1. 1.

Article 70. [ Selection of the form of collateral] 1. The entities required to lodge excise duty may choose the form of collateral from among the forms specified in art. 67 par. 1.

2. The excise security may be composed in several forms specified in art. 67 par. 1, provided that they cover all the required amount of the excise security.

Article 71. [ Refusal Acceptance of Excise Duty] 1. The competent chief of the customs office shall refuse to accept the excise security, if he finds that it will not provide coverage of the due amount of the tax liability or the amount of the tax liability and the amount of the fuel charge.

2. The competent chief of the customs office shall refuse to accept the excise security with the specified expiry date, if it does not safeguard effectively the coverage within the time of the amount of the tax liability or the amount of the tax liability, and the amount of the fuel charge.

Article 72. [ Extension and submission of additional or new excise duty] 1. If the competent chief of the customs office finds that the compound excise security does not provide cover at the due amount or within the period of the amount of the tax liability or the amount of the tax liability and the fuel charge, is required require an extension of the security, the submission of an additional or new excise security.

2. An entity that has lodged an excise security for a marked time shall be obliged, at the latest one month before the expiry of that period, to document the extension of its validity or to lodge a new excise security.

Article 73. [ Coverage of the declared amount of excise duty excise duty] 1. If the specified or declared amount of excise duty or the amount of the fuel charge has not been paid within the time limit, the tax authority shall bear it from the complex excise security.

1a. The tax authority does not cover the amount of excise duty referred to in paragraph 1. 1, from the excise security of the entity referred to in art. 63 par. 3, in the case referred to in art. 42 par. 1 point 4 if that entity has not been informed or may not have been informed of the receipt by the consignor of the receipt or of the document replacing the receipt or export report or the document replacing the export report, or alternative proof of termination of the excise duty suspension procedure and, within one month from the date of transmission of the information about it by the tax authority, will provide proof that the movement of excise goods by means of a suspension procedure the excise duty was completed in accordance with art. 41a (1) 2, or proof of the place where the irregularity occurred in the territory of the Member State.

1b. Where the amount of the excise duty does not cover in full, the amounts of excise duty and the amount of the fuel charge, together with interest:

1. from the part of the excise duty, the amount of which has been fixed for excise duties, the amount of excise duty, plus interest, shall be covered first;

2) from the part of the excise security, the amount of which has been fixed for the fuel charge coverage-the amount of the fuel charge plus interest shall be covered in the first place.

2. If, in order to cover the amount of excise duty or the amount of the fuel charge not paid in time, the sale, within the meaning of the provisions of the Act of 23 April 1964, is required. -Civil Code, rights from documents with a payment value submitted as excise security, for sale the provisions of the Act of 17 June 1966 apply. on enforcement proceedings in the administration (Dz. U. of 2016 r. items 599, with late. zm.).

3. In the case referred to in paragraph. 1, interest due on arrears on tax arrears shall be charged to the date on which the amount of excise duty or the amount of the fuel charge is covered.

Article 74. [ Excise security settlement] 1. The excise duty may not be returned until the tax liability and the payment of the fuel charge have been incurred, or the tax liability has already been established.

2. (repealed)

(3) If the tax obligation or the obligation to pay the fuel charge expires in part or may no longer arise in part of the sum secured, the security lodged shall immediately be partially reimbursed to the person who lodged it at his request.

4. If the tax liability and the obligation to pay the fuel charge expire or may no longer arise, the excise security shall be returned at the request of the entity which submitted them, within 7 days.

5. The Minister responsible for public finance shall determine, by means of the Regulation, the specific conditions and arrangements for the reimbursement of excise duties, taking into account the need to secure the execution of tax obligations in excise duties and the obligation to pay fuel charge.

Article 75. [ Amount of security to be returned] Interest shall not be paid on the amount of the excise duty to be paid. Article 76. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, a specimen of a document for the confirmation of the lodging of an excise security or the payment of excise duty in the territory of the country referred to in Article 78 par. 1 point 2, taking into account the need to provide information on the excise security lodged or the amount of excise duty paid.

Chapter 7

Excise goods outside the excise duty suspension procedure

Article 77. [ Simplified accompanying document] 1. intra-Community supply or intra-Community acquisitions, for the purposes of business activities carried out on the territory of the country, of excise goods listed in Annex no 2 to the Act, located outside the procedure of suspension of excise duty, are made on the basis of a simplified accompanying document.

2. The simplified accompanying document may be replaced by a commercial document in the case where the document contains the same data as are required for the simplified accompanying document. The provisions of the simplified accompanying document shall apply mutatis mutandis to the commercial document replacing the simplified accompanying document.

3. The Minister responsible for public finance may determine, by means of a regulation, the model and the way in which the simplified document of the accompanying document is circulated, and the conditions under which the commercial document may replace the simplified accompanying document, Having regard to the need to provide information on the quantities of excise goods purchased and the amount of excise duty payable.

Article 78. [ Obligations of the taxable person acquiring intra-Community excise goods with excise duty paid in the territory of a Member State] 1. Where the taxable person acquires intra-Community excise goods listed in Annex No 2 to the Act, located outside the procedure of suspension of excise duty, for the purposes pursued in the territory of the country of economic activity, shall be obliged:

1) before the introduction of excise goods in the territory of the country make a declaration of planned intra-Community acquisitions to the competent primer of the customs office;

2. confirm receipt of excise goods on a simplified accompanying document-except in cases where, despite the obligation under Commission Regulation (EEC) No 3649/92 of 17 December 1992 (OJ 1992 L L, p. on a simplified accompanying document in the intra-Community movement 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. products have not been moved from the territory of a Member State on the basis of a simplified accompanying document and, where the products purchased are taxed in the territory of the country, an excise duty other than that of zero issued and attach to the returned simplified document accompanying the document of confirmation of the lodging of excise security or payment of excise duty on the territory of the country;

3) without calling the tax authority, submit to the competent Chief of the customs office a simplified declaration, according to the established formula, and calculate the excise duty and make it payment in the territory of the country, for the account of the competent customs chamber, within 10 days from the day the creation of a tax obligation where the products purchased are taxed into the national territory of an excise duty other than that of zero;

(3a) lodge an excise duty where the products purchased are taxed in the territory of the country other than that of zero.

4) (repealed)

2. The subatter referred to in paragraph. 1, before joining the returned of the simplified accompanying document, the document confirming the lodging of excise security or the payment of excise duty on the territory of the country referred to in paragraph. 1 point 2, is obliged to obtain on this document the confirmation by the competent warden of the customs office of placing the excise security or payment of excise duty.

3. The provisions of the paragraph. Points 1, 3 and 3a shall apply mutatis mutandis to intra-Community acquisitions of excise goods not listed in Annex 2 to the Act, which are covered by excise duty on the territory of the country other than that of zero.

4. The provisions of the paragraph. Points 1, 3 and 3a shall apply mutatis mutandis in the case of intra-Community acquisitions by a natural person of excise goods intended for commercial purposes within the meaning of the Article. 34.

4a. The tax declaration referred to in paragraph 1. 1 point 3, Article 3 24c shall apply mutatis mutandis.

5. (repealed)

6. (repealed)

7. (repealed)

7a. The condition of the taxable person referred to in paragraph 1 shall be made by the taxable person. 1, the acquisition of intra-Community motor fuels listed in Annex No. 2 to the law, the manufacture of which or which the turnover requires the obtaining of a concession in accordance with the provisions of the Act of 10 April 1997. -Energy law, it is possession of:

(1) concessions for the marketing of liquid fuels with foreign countries or

2. the entry in the register of the intervention stock system referred to in the Act of 16 February 2007. the stocks of crude oil, petroleum products and natural gas and the rules of conduct in situations of risk of fuel safety of the state and disturbances on the oil market.

(8) The Minister responsible for public finance shall determine, by means of a regulation, a model for notification of the planned intra-Community acquisition referred to in paragraph 1. Article 1 (1), having regard to the need to provide information on the quantities of excise goods purchased and the amount of excise duty payable.

9. (repealed)

(10) The Minister responsible for public finance shall determine, by means of a regulation, the model of the simplified declaration referred to in paragraph 1. Article 1 (3), together with an explanation as to how to make this declaration correctly, the time and place of submission of the declaration, the appointment of the taxable person, that the declaration is the basis for the issue of the enforcing title, taking into account the necessity of the ensure the correct calculation of excise duty.

Art. 78a. [ Prohibition of the acquisition of intra-Community motor fuels] Taxable person referred to in Article 78 par. 1, may not make the acquisition of intra-Community motor fuels listed in Annex No 2 to the law whose manufacture or which the turnover requires the obtaining of a concession in accordance with the provisions of the Act of 10 April 1997. -Energy law, in favour of another entity. Article 79. [ Acquisition by tax representative] 1. If a natural person intends to acquire intra-Community acquisitions, not for the purposes of business activity, excise goods listed in Annex No. 2 to the Act, located outside the procedure of suspension of excise duty, including taxed products a zero rate of excise duty, and these products are to be delivered on the territory of the country, such acquisition may only be effected through a tax representative. It is assumed that the intra-Community acquisition is not carried out by a natural person but a tax representative.

2. The tax representative in the territory of the country designates the seller.

Article 80. [ Tax Representative] 1. A tax representative may be solely an entity, fulfilling the total conditions referred to in art. 48 (1) 1 points 2 to 6, to which the competent authority of the customs office has authorised to perform the duties as a tax agent.

2. The tax representative shall be obliged:

1) calculate the excise duty and make the payment of excise duty payable;

2) to submit tax returns to the competent authority of the customs office.

3) (repealed)

2a. The tax returns referred to in paragraph 2. Article 2 (2), Article 2 (2) 24c shall apply mutatis mutandis.

3. (repealed)

4. (repealed)

5. (repealed)

6. (repealed)

Article 81. [ Permit to act as a tax representative] 1. Permit to perform acts as a tax representative shall be issued for a time marked, not longer than 3 years, or for an indeterminate period, by the competent Chief of the Customs Office, at the request of the Seller.

2. The application referred to in paragraph 2. 1, it shall contain the data concerning the seller and its business activity, in particular the name or name of the seller, the address of his place of residence or residence, determination of the type of business activity carried out, data the identity of the tax representative, in particular the name or the name of the tax representative, the address of his registered office or residence, the number in the register of entrepreneurs in the National Court Register, provided that the tax representative is such the number has, the REGON identification number and the identification number tax (NIP), the e-mail address, as well as the type of excise goods that will be acquired intra-community.

3. The application referred to in paragraph. 1, the seller is obliged to attach a declaration of consent by the tax representative to carry out his duties in this capacity and documents confirming the fulfilment by the tax representative of the conditions, of which Article 48 (1) 1 points 2 to 6.

4. The authorisation to act as a tax representative shall specify in particular:

1) the address of the tax representative's registered office or residence;

2) the name and address of the seller's registered office or residence;

3) type of excise goods purchased intra-Community.

5. The tax representative shall be obliged to notify the competent warden of the customs office of changes in the data contained in the application referred to in paragraph. 1, within 7 days from the date on which the change occurred, subject to the paragraph. 6 and 8.

(6) The notification of a planned change in the data contained in an authorisation to act as a tax representative should be made before the change is made, subject to paragraph (a). 8.

7. The notification referred to in paragraph. 6, at the same time, constitutes an application for amendment of the authorisation in the area of the notified amendment. To amend the authorisation to act as a tax representative in the Article 48 (1) 7 shall apply mutatis mutandis.

8. The change of the tax representative or the seller specified in the permit to perform acts as a tax agent requires obtaining a new permit, excluding legal successors or entities transformed into the cases where they have entered into the law or rights and obligations laid down by the law of 29 August 1997. -Tax Ordinance.

9. (repealed)

10. To:

1. refusal of authorization to act as a tax representative shall apply mutatis mutandis Art. 52 par. 1 (1) and (2);

2. the withdrawal or revocation of the authorization to act as a tax representative shall apply the provision of the Article accordingly. 52 par. 2-5.

Article 82. [ Reimbursement of excise duty] 1. In the case of intra-Community supplies of excise goods from which the excise duty has been paid in the territory of the country, excise duty shall be granted:

1. to the taxable person who has supplied intra-Community supplies of those excise goods, or

(2) the entity which acquired these excise goods from the taxable person and made their intra-Community supply

-upon a written request made to the competent chief of the customs office, together with documents confirming payment of excise duties on the territory of the country.

2. In the case of the export of excise goods, from which the excise duty has been paid in the territory of the country, the excise duty shall be entitled:

1. the taxable person who has exported these excise goods, or

2) the entity that acquired these excise goods from the taxpayer and made their export

-on a written request made to the competent person of the customs office of the customs office within one year from the date of export, together with the documents referred to in paragraph. 4.

2a. Where, in relation to the European Union's movements of excise goods listed in Annex No 2 to the Act, which are outside the procedure of suspension of excise duty, the following shall be:

1) an irregularity in the territory of the country or

(2) the place where the irregularity was established cannot be established and the occurrence of that irregularity is established in the territory of the country

-the competent authority of the customs office shall collect the excise duty calculated using the excise duty rates in force on the day on which the irregularity was established and, if that day cannot be determined, in force on the day on which the irregularity was established. irregularities.

2b. The competent primer of the customs office referred to in paragraph. 2a is obliged to inform the competent tax authorities of the Member State of the European Union from which the shipment was made, about the creation or finding of irregularities and the collection of excise duties on the territory of the country.

2c. If, as a result of the finding of irregularities, the excise duty has been collected on the territory of a Member State and before the end of 3 years from the date of acquisition of the excise goods by the consignee, the irregularity has been established in the territory of the Member State concerned, of the country, the competent authority of the customs office shall collect the excise duty calculated using the excise duty rates in force on the date on which the irregularity was established.

2d. The competent primer of the customs office referred to in paragraph. 2c, shall be obliged to inform the competent tax authorities of the Member State of the European Union in which the excise duty has been taken in relation to the finding of irregularities, the establishment of irregularities and the collection of excise duties on the territory of the country.

2e. If, as a result of the finding of irregularities, the excise duty has been collected on the territory of the country and before the end of the 3 years from the date of acquisition of the excise goods by the consignee, it will be determined that the irregularity was established in the territory of the In order to be able to pay the excise duty on the part of the Member State concerned, the amount of the excise duty paid in respect of the amount of the excise duty applicable to the payment of the excise duty is to be paid to the applicant.

2f. In the case referred to in paragraph. 2e, the excise duty shall be returned to the written request of the entity, submitted to the competent Governor of the customs office, within a period of 5 years, counting from the end of the calendar year of the expiry of the period of payment of excise duty.

2g. An irregularity shall be considered to be the situations in which the excise goods listed in Annex 2 to the Act are being moved to a law outside the procedure of suspension of excise duty, which may result in the movement of the whole or the part of the movement of these products shall not end in accordance with the provisions, except where there has been a complete destruction or irreparable loss of excise goods.

3. The subatter or entity referred to in paragraph. 1, requesting reimbursement of excise duties shall be submitted to the competent authority of the customs office after the intra-Community supply has been completed:

1. documents accompanying the movement of excise goods;

2. confirmation of receipt of the excise goods by the recipient from the Member State of the European Union on a simplified accompanying document or on a copy of the commercial document referred to in art. 77 par. 2, in the case of excise goods listed in Annex No. 2 to the Act;

2a) confirmation of receipt of the excise goods by the recipient from the Member State of the European Union on the commercial document, in the case of excise goods not listed in the Annex No. 2 to the Act, which are covered in the territory of the country at stake Excise duty other than zero rate;

3) a document confirming payment of excise duty or submission of a declaration in a Member State of the European Union or the lodging of a security or a document confirming that the excise duty in that country is not required.

4. The traveller or entity referred to in paragraph. 2, requesting reimbursement of excise duties shall be submitted to the competent authority of the customs office of:

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

2) documented confirmation of the export of excise goods from the territory of the country beyond the customs territory of the European Union within the meaning of art. 4 of the Union Customs Code, in a manner consistent with the customs legislation, and in the case of export referred to in art. 140 par. 2 of the Regulations 2015/2446, the certificate referred to in art. 68b of the Act of 19 March 2004. -Customs law.

4a. The subject referred to in paragraph 1. The applicant shall submit a request for reimbursement of excise duty to the competent authority of the customs office of:

1. documents accompanying the movement of excise goods;

(2) a document confirming payment of excise duty on the territory of the Member State where the irregularity was established;

3) a document confirming the payment of excise duty in connection with the finding of irregularities in the territory of the country.

(5) The refund shall not be subject to excise duty in the case of intra-Community supply and export of excise goods marked with excise duties, and the amount of excise duty lower than the minimum refund amount.

6. The competent chief of the customs office shall verify the request for reimbursement of excise duties on the basis of the documents referred to in the paragraph. 1 and 3-4a.

6a. In the event of failure by the competent warden of the customs office to return the excise duty referred to in paragraph. 1, 2 and 2e, within the time limits laid down in the provisions adopted on the basis of the paragraph. 7, the reimbursement shall be treated as an overpayment of the interest rate tax within the meaning of the provisions of the Act of 29 August 1997. -Tax Ordinance.

(7) The Minister responsible for public finance shall determine, by means of a regulation, the procedure and time limits for the reimbursement of excise duty referred to in paragraph 1. 1, 2 and 2e, the minimum amount of reimbursement and the model application for excise duty, taking into account:

1. the need to provide information on the quantities of intra-Community supplies or of excise goods exported;

2) the need to correctly determine the amount of excise duty returned;

(3) the economic viability of the excise duty drawback.

Article 83. [ Excise of excise goods with paid excise duty] 1. In the case of the complaint of excise goods with the excise paid recognised by the operator of the tax warehouse, that entity may make a reduction in the amount of excise duty, to which the payment is obliged, the amount of excise duty paid on the advertised products.

2. The operator of the tax warehouse may make the reduction referred to in paragraph. 1, in the case of the use of the advertised excise goods for the production of excise goods.

Article 83a. [ Reduction of excise duty] 1. In the case of the complaint of excise goods with the excise paid recognised by the taxpayer it may make a reduction in the amount of excise duty to which the payment is obliged, the amount of excise duty paid on the advertised products.

2. The subatter may make the reduction referred to in the paragraph. 1, in the case of total destruction of the advertised excise goods:

1) in the tax warehouse either,

2) with the consent of the competent warden of the customs office-in another place meeting the conditions for the destruction of the products on the basis of separate regulations, in the presence of the representative of the tax authority.

2a. In the case referred to in paragraph. 2 point 2, the competent Chief of the Customs Office upon receipt of the notice of the taxpayer of the intention to destroy the excise goods may give his consent to the destruction of the excise goods referred to in art. 94 par. 1 and Art. 95 (1) 1, without the presence of the tax authority representative.

3. From the act of destruction of the excise goods referred to in paragraph. In accordance with Article 2 (2), a protocol shall be drawn up, in duplicate, of the destruction of the excise goods, in which the reasons for such destruction are given. The protocol for the destruction of excise goods shall be signed by a taxable person and present at the disposal of the tax authority's representative.

4. In the case of consent to the destruction of excise goods without the presence of a representative of the tax authority, the taxpayer, within 3 working days, shall submit a statement confirming the destruction of the products to the competent official of the customs office excise duties.

5. The statement referred to in paragraph 1. 4, it shall contain in particular:

1) the date of destruction of excise goods;

2. the quantity of excise goods destroyed;

3) a legible signature of the statement making the declaration.

Chapter 8

Permits

Article 84. [ Issuance, refusal, alteration and withdrawal of authorisations] 1. Issue, refusal to issue, alteration and withdrawal of authorisation:

1) to conduct the tax warehouse,

2) for the acquisition of excise goods as a registered consignee,

2a) for a one-off acquisition of excise goods as a registered consignee,

3) (repealed)

3a) on the dispatch of excise goods as a registered consignor,

4) to perform duties in the capacity of a tax representative,

5) to carry on activities as a stub entity,

6) exit

-shall be made by decision.

1a. (repealed)

2. The Minister responsible for public finance shall determine, by means of a regulation:

1. the detailed way of issuing, amending and revving the authorisations referred to in paragraph 1. 1;

2) models of applications for the permits referred to in paragraph. 1, as well as the way of documenting the fulfilment of the conditions upon which the issue of a given authorisation is subject.

3. The Minister responsible for public finance, by issuing the regulation referred to in paragraph. 2, take into account:

1) the need to obtain sufficient information about the taxpayer, in particular affecting the determination of the excise security and the need for the operator to function properly;

2) the need to ensure freedom of movement of excise goods.

Chapter 9

Standards for the permissible loss of excise goods and permitted standards for the consumption of excise goods

Article 85. [ Standards for permissible loss of excisable products] 1. The competent primer of the customs office, subject to the paragraph. 7, fixes, by decision, for individual entities, at their request:

1) the standard of permissible loss of excisable products;

(2) permissible standards for the consumption of alcoholic beverages:

(a) under suspension of excise duty, in the case of their use in the manufacture of other products,

(b) referred to in Article 32 par. 4 points 2 and 3, when used by a consumable entity.

2. The competent primer of the customs office, subject to the paragraph. 7, by means of a decision taken from the authority for individual entities:

1. may determine:

(a) the standard of permissible loss of excise goods,

(b) permissible standards for the consumption of excise goods

-referred to in paragraph 1. 1;

2) fix the permissible standards for the consumption of excise goods set out in Annex No. 2 to the Act referred to in art. 89 par. 2, which are outside the procedure for the suspension of excise duty and which are subject to a zero excise duty, in the case of their consumption for the manufacture of other products;

3. lays down the limit values for the consumption of alcoholic beverages referred to in Article 3. 32 par. 4 points 2 and 3, when used by a consumable entity.

3. In the case of a taxable person holding more than one authorization to operate the tax warehouse, the standard of permissible loss of excise goods or the permissible standard of consumption of excise goods referred to in the paragraph. 1 and 2, shall be determined separately for each tax warehouse.

4. The competent primer of the customs office, establishing the standard of permissible loss of excise goods and the permissible standards of their consumption, will take into account:

1. the type of excise goods;

2. the specific characteristics of the different stages of production and other operations during which the loss of excise goods may arise;

3) the technical and technological conditions present in the case;

4) the maximum standards for the permissible loss of excise goods laid down in the Regulation issued on the basis of the paragraph. 5.

5. The Minister responsible for public finance shall determine, by means of a regulation:

1. the maximum limit of the limits allowed for the loss of certain excise goods arising at the time of carrying out certain activities during which the loss of excise goods may arise;

2) the detailed scope and method of establishing the standards for permissible loss of excise goods or the permissible standards of consumption of excise goods;

3. the method of accounting for the loss of excise goods, in particular in cases where there is a commencement of the activities during which the loss of excise goods may arise, or changes in technical and technological conditions in the making of those excise goods operations, pending the determination in these cases by the competent official of the customs office of standards for the permissible loss of excisable products.

6. The Minister responsible for public finances, by issuing the regulation referred to in paragraph. 5, take into account:

1. the type of excise goods;

2. the specific characteristics of the different stages of production and other operations during which the loss of excise goods may arise;

3) the technical and technological conditions present in a given case.

7. The Minister responsible for public finance may determine, by means of a regulation, the standard of permissible loss of some or all of the excise goods, having regard to the type of excise goods, the specific characteristics of the different stages of production and the other activities during which the loss of excise duty may arise, the technical and technological conditions, including the means of transport, which are present in the case in question.

8. From the date of entry into force of the provisions issued on the basis of the paragraph. 7 decisions issued on the basis of the paragraph. 1 point 1 and paragraph. 2 point 1 (c) and they shall be repealed in part concerning the limit values laid down in those provisions.

9. If decisions are made on the basis of the paragraph. 1 point 1 and paragraph. 2 point 1 (c) (c) the Commission has adopted a decision establishing the European Community for the purpose of implementing the provisions of Article 4 (1) (c) of the European Community and of 7, those decisions retain the power until the end of the period for which they were issued and, in the case of an indefinite decision, by the end of the calendar year following the calendar year in which the provisions issued pursuant to the paragraph were entered into force. 7.

SECTION IV

Excise goods-specific provisions.

Taxable base and excise duty rates

Chapter 1

Energy products and electricity

Article 86. [ Energy products] 1. The energy products, within the meaning of the Act, include the following products:

1. falling within CN headings 1507 to 1518 00, if they are intended for heating or propulsion purposes;

2. falling within CN headings 2701, 2702 and 2704 to 2715;

3. falling within CN headings 2901 and 2902;

4. falling within CN code 2905 11 00, which are not of synthetic origin, if they are intended for heating or propulsion purposes;

5. falling within CN code 3403;

6. falling within CN heading 3811;

7. falling within CN heading 3817;

8. falling within CN codes 3824 90 91 and 3824 90 97, if they are intended for heating or propulsion purposes;

9. other articles, excluding substances used for marking and dyeing as referred to in Article 90 par. 1, intended for use, offered for sale or used as motor fuels or as additives or admixtures for motor fuels-regardless of the CN code;

10. other hydrocarbon products, excluding peat, intended for use, offered for sale or used as fuel or as additives or admixtures for fuel fuels, irrespective of the CN code.

2. Motor fuels within the meaning of the Act are energy products intended for use, offered for sale or used for the propulsion of internal combustion engines.

3. Fuel fuels within the meaning of the Act are energy products intended for use, offered for sale or used for heating purposes, excluding the products referred to in paragraph 1. 2.

4. The biocomponents are biocomponents within the meaning of the Act of 25 August 2006. about bio-components and liquid biofuels.

Article 87. [ Production of energy products within the meaning of the Act] 1. The production of energy products within the meaning of the Act is the manufacture or processing of energy products, including the mixing or reclassification of fuel components, the spillage of liquefied gas to gas cylinders, and also dyeing and The marking of energy products.

2. It shall not be considered as the production of energy products to obtain a small quantity of energy products as a by-product in the manufacturing process of products which are not excise goods. A small quantity of energy products is considered to be small if the revenue generated by the sale is not more than 0,1% of the total revenue, within the meaning of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2016 r. items 1888, 1926, 1933 and 1948), obtained from the business activity carried out for the previous financial year or declared in the event of the start of business activity.

3. The entity obtaining a small quantity of energy products as a by-product, referred to in paragraph 3. 2, shall be required to:

1) the written notification of the customs office's chief executive of the type of activity carried out and the nature of the obtained products-within 14 days from the date of obtaining for the first time of these products;

2. the presentation to the competent head of the customs office of written information on the obtained revenue, detailing the quantities of obtained products referred to in paragraph. 2, as well as the amount of revenue obtained from the sale of those products, at the end of each financial year.

4. It shall not be considered as the production of energy products for the addition to motor fuels or fuel fuel additives or admixtures in quantities of not more than 0,2% by volume of the energy product containing these additives, excluding colouring and the marking of energy products referred to in Article 90 par. 1.

Article 88. [ Taxable base for energy products and energy] 1. The basis for the taxation of energy products is their quantity, expressed, depending on the type of products, in the litre of the finished product at a temperature of 15 °C or in kilograms of finished product, or the calorious value, expressed in gigajoules (GJ).

2. The basis for the taxation of electricity is its quantity, expressed in megawatogues (MWh).

2a. In the case of illegal electricity collection, the basis for the taxation of electricity is the estimated amount of electricity, expressed in megawatogues (MWh).

2b. The entity, which specifies the estimated quantity of illegally collected electricity, shall be obliged to notify the customs office's taxpayer responsible for that fact within 7 days from the date of the finding of the entity illegally collecting the electricity.

3. The taxable amount in the case of use for propulsion purposes, excluding the shipping objectives:

1) fuel fuels,

2. gas oils intended for navigation purposes

-their quantity, expressed in litres, which may be stored in a reservoir connected to a fuel demeter or in a tank of a vehicle or other means of transport.

4. For the use of fuel fuels and/or diesel fuels referred to in paragraph 1. The possession or sale of the fuel tank connected to the fuel meter shall also be considered as not intended to be used.

5. The fuel metering specified in the separate provisions shall be considered a measuring installation intended for the refuelling of motor vehicles, small boats and small aircraft.

6. For the purposes of the collection of excise duty, the calorious values of coal products shall be determined:

1) 23,8 GJ/1000 kg for coal falling within CN code 2701;

2. 8,6 GJ/1000 kilograms for lignite of CN heading 2702;

3. 27,5 GJ/1000 kilograms for coke of CN code 2704.

7. For the purposes of the collection of excise duties, the calorials shall be determined:

1. for gas products of CN code 2705 00 00:

a) 18,0 GJ/1000 cubic metres for coke oven gas resulting from the production process of coke by the method of high temperature coking of coking coal,

(b) 18,0 GJ/1000 cubic metres for expansion gas and residual gases arising on inorganic technological lines,

(c) 7,8 GJ/1000 cubic metres for converter gas which is a by-product in the process of being in an oxygen conversion process at the time of the pre-mumming of the liquid iron oxide,

(d) 3.6 GJ/1000 cubic metres for blast furnace gas, which is a by-product during the process of a blast furnace in a large furnace during the upholstery of the iron ore and iron ore on the pig iron, in a reduction process,

e) 1,9 GJ/1000 cubic metres for excess gas, which is a by-product of dry cooling of the coke,

(f) 1,8 GJ/1000 cubic metres for tanning gas constituting the waste product resulting from the melting process in the shaft furnaces in the form of briquettes of copper concentrate, coke and mixes of the converter slag and slag from the melting pot lead,

(g) 18,0 GJ/1000 cubic metres for a gas device not referred to in point (s). a-f or if the nature of the gas device cannot be determined;

2. for gas products falling within CN code 2711 11 00-45,2 GJ/1000 kilograms;

3. for energy products with CN codes 2711 12 to 2711 19 00-46,0 GJ/1000 kilograms;

4. for gas products falling within CN code 2711 21 00:

(a) 31,0 GJ/1000 cubic metres for the natural gas of Group E high-methane,

(b) 27,0 GJ/1000 cubic metres for natural gas of the nitrided Lw group,

(d) 20,0 GJ/1000 cubic metres for natural gas of the nitrided Ln group,

(e) 16,0 GJ/1000 cubic metres for natural gas of the nitrided Lm group,

(f) 31,0 GJ/1000 cubic metres for a gas device not referred to in (f) a-e;

5. for gas products of ex CN code 2711 29 00:

a) 24,0 GJ/1000 cubic metres for propane-butane-air product,

(b) 115 GJ/1000 cubic metres for propane-butane-dissipated gas products;

6. for energy products of CN code 2901 10 00-31,0 GJ/1000 cubic metres;

7. for gas products not listed in points 1, 2, 4 and 5 to 31,0 GJ/1000 cubic metres.

(8) In the event of sale to the final purchaser of gas products for the calculation of the taxable amount of those products, the quantity of such products resulting from the invoice shall be taken into account for the sale of those products.

Article 89. [ Excise rates for energy products] 1. The excise duty rates for energy products shall be:

1) coal and coke intended for heating purposes of CN headings 2701, 2702 and 2704 00-1,28 zł/1 gigadul (GJ);

2) [ 2] motor gasoline falling within CN codes 2710 11 45 or 2710 11 49 and products derived from mixing those petrol with bio-components which meet the quality requirements laid down in separate provisions-1565,00 zł/1000 litres;

3) (repealed)

4) aviation gasoline falling within CN code 2710 11 31, type-gasoline fuels for jet engines of CN code 2710 11 70 and other kerosene kerosene of CN code 2710 19 25-1822,00 zł /1000 litres;

5. fuels for jet engines of CN code 2710 19 21-1446,00 zł/1000 litres;

6) [ 3] gas oils falling within CN code 2710 19 41 and products derived from the mixing of these oils with biocomponents, meeting the quality requirements laid down in separate provisions-1196,00 zł /1000 litres;

7) (repealed)

8) [ 4] self-propelled biocomponents which meet the quality requirements specified in the separate provisions for the propulsion of internal combustion engines, irrespective of the CN code-1196,00 zł /1000 litres;

9. gas oils intended for calorific purposes falling within CN codes 2710 19 41 to 2710 19 49, dyed in red and marked in accordance with specific provisions-232,00 zł /1000 litres;

10) fuel oils falling within CN codes 2710 19 51 to 2710 19 69:

(a) of which 30% or more by volume distils at 350 ° C or whose density at 15 ° C is less than 890 kilograms/cubic metre, dyed in red and marked in accordance with the specific provisions-232,00 zł/1000 litres,

(b) other, not subject to compulsory staining and marking on the basis of specific provisions,-64,00 zł /1000 kilograms;

11. lubricating oils, other oils falling within CN codes 2710 19 71 to 2710 19 99, excluding products of CN code 2710 19 85 (white oils, liquid paraffin paraffin) and plastic lubricants falling within CN code 2710 19 99-1180,00 zł /1000 litres;

(12) gases intended for the propulsion of internal combustion engines:

a) [ 5] Natural gas (wet) and other gas hydrocarbons falling within CN code 2711 and gas of aliphatic hydrocarbons falling within CN code 2901:

-liquefied-695,00 zł /1000 kilograms,

-in gaseous state-11,04 zł/1 gigadul (GJ),

(b) produced in the tax warehouse and meeting the quality requirements laid down in separate provisions:

-biogas, regardless of the CN code-0 PLN,

-hydrogen and biowodor of CN code 2804 10 00-0 PLN,

c) [ 6] -14,72 zł/1 GJ;

13. natural gas (wet) and other gas hydrocarbons falling within CN code 2711, intended for heating purposes-1,28 zł/1 gigadul (GJ);

14) [ 7] other motor fuels-1822,00 zł/1000 litres;

15. other fuel fuels:

(a) where their density at a temperature of 15 ° C is:

-less than 890 kilograms/cubic metre-232,00 zł /1000 litres,

-equal to or greater than 890 kilograms/cubic metre-64,00 zł /1000 kilograms,

(b) gas-1,28 zł/gigadul (GJ).

1a. In the period from 2015 to 2019, the excise duty rates referred to in paragraph 1 shall be applied. 1 point 2, 6, 8, 12 lit. a and c and point 14 are reduced respectively by 25,00 zł/1000 litres, 25,00 zł/1000 kg or by 0.50 zł/1 gigajoule (GJ) respectively.

1b. The Minister responsible for public finances announces, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski", the excise duty rates referred to in paragraph. 1 point 2, 6, 8, 12 lit. a and c and point 14, in force during the various calendar years of the period referred to in paragraph 1. 1a, taking into account the amount of their reduction in accordance with paragraph 1 1a:

1. no later than 31 December of the calendar year preceding each year of that period;

2. immediately-in the event of a change of their height.

2. The rate of excise duty on energy products listed in Annex No. 2 to the Act, other than those referred to in the paragraph. 1 point 1 to 13, intended for purposes other than heating, as additives or admixtures for fuel fuels, for the propulsion of internal combustion engines or as additives or admixtures for motor fuels, shall be 0 PLN, if the products are:

1) in the possession of the entity which consumes them in the course of business activity for the purposes of the entitling to apply a zero rate of excise duty;

2) moved within the territory of the country outside the procedure of suspension of excise duty on the basis of the document of delivery from the tax warehouse to the entity, which consumes them in the framework of the conducted business activity for the purposes of zero-use excise duty rates, or to the tax warehouse from the entity which held them in order to use them for these purposes;

3) moved within the territory of the country outside the procedure of suspension of excise duty on the basis of the document of delivery to the tax warehouse in case of failure to provide them to the entity, which consumes them in the framework of conducted business activity for the purposes of the right to use a zero rate of excise duty;

4) intra-Community acquisitions on the basis of a simplified accompanying document or a commercial document by an entity which consumes them in the course of their business activity for the purposes of the entitling to apply a zero rate of excise duty;

5) acquired intraCommunity by registered recipient in order to provide them to the entity which consumes them in the course of business activity for the purposes of the entitling to apply zero excise duty rate and moved to that the entity within the territory of the country outside the suspension of excise duty on the basis of the delivery document;

6) imported by an entity which consumes them in the course of business activity for the purposes of the entitling to apply a zero rate of excise duty;

7) intended for retail sale in prepackages of a capacity of up to 5 litres or weighing up to 5 kilograms;

8) imported or purchased intraCommunity in prepackages of a capacity of up to 5 litres or by weight of up to 5 kilograms by a natural person for purposes other than carrying out business or other than commercial purposes.

2a. The delivery document referred to in paragraph. 2 points 2 and 3, may be replaced by another document, where the document contains the same data as are required for the delivery document. The provisions on the delivery document shall apply mutatis mutandis to the document to replace the delivery document.

2b. In the case of energy products listed in Annex No. 2 to the Act, other than those referred to in paragraph 2. 1 points 1 to 13, intended for purposes other than heating, as additives or admixtures for fuel fuels, for the propulsion of internal combustion engines, or as additives or admixtures for motor fuels, shall be adopted, including for the purpose of the provisions on security excise duty and the provisions of Chapter VIa, that the excise duty rate for these products is 0 PLN if these products have been placed under suspension of excise duty.

2c. Rate of excise duty on energy products not listed in Annex No. 2 to the Act, other than those referred to in paragraph 2. 1 point 1 to 13, intended for non-heating purposes, as additives or admixtures for fuel fuels, for the propulsion of internal combustion engines or as additives or admixtures for motor fuels, shall be 0 PLN.

2d. The rate of excise duty in the event of loss or total destruction of excise goods as defined in Annex No. 2 to the Act, subject to a zero rate of excise duty on account of their use, shall be 1822,00 zł/1000 litres, and in case their density in 15 ° C is equal to or higher than 890 kilograms/cubic metre-2047,00 zł/1000 kilograms.

3. The excise duty rate on electricity is 20,00 zł per megawatt-hour (MWh).

3a. The excise duty rate on electric energy consumed:

1) in the process of extraction and processing of products of CN code 2701 at the premises of a mining plant within the meaning of the Act of 9 June 2011. -Geological and Mining Law (Dz. U. of 2016 r. items 1131) by an entity which is a taxable person of excise duty on electricity,

2) in the manufacture of products of CN code 2704 in the process of gassing of products of CN code 2701 at a temperature above 950 ° C by an excise duty agent on electrical energy

-at 3.00 PLN per megawatt hour (MWh).

3b. [ 8] The rate of excise duty referred to in paragraph 1. 3a, shall apply provided that the excise duty taxable person referred to in paragraph 1 is subject to the conditions laid down in paragraph 1. 3a, does not make use of the electricity from excise duty exemption provided for in Article 3 (2) of Regulation (EU) No 133bis of the European 30 par. 7a or in art. 31d.

4. In the case of:

1) the use of the products referred to in paragraph. 1 points 9, 10 and 15 (a) to the propulsion of internal combustion engines, their use when they do not meet the conditions laid down in the specific provisions for correct marking and colouring, as well as their possession in a tank connected to the fuel metered or the sale from such tank, the rate of 1822,00 zł/1000 litres shall be applied, respectively, and where their density at 15 ° C is equal to or higher than 890 kilograms/cubic metre-2047,00 zł/1000 kilograms;

(2) the overshoot of the permitted standards of consumption referred to in Article 3 (2) 85 (1) 2 point 2, fixed for the excise goods referred to in Annex No 2 to the Act referred to in paragraph 2. 2. outside the procedure for suspension of excise duty in the case of their consumption for the manufacture of other products, the rate set out in paragraph 1 shall apply mutatis mutandis. In the case of consumption of these products for heating purposes, point 14, and in the case of consumption of these products, the rate set out in paragraph 1 1 point 15;

(3) the loss of energy products arising during the transport of a far-reaching transmission pipeline exceeding the limits of the permissible loss of excise goods referred to in Article 3 (1) of Regulation (EC) No 33ge of the European Union. 85 (1) 1 point 1, paragraph 1. 2 point 1 (c) a and in the provisions issued on the basis of art. 85 (1) 7, the excise duty rate, which is the weighted average of the rates for all energy products sent in an annual period to all customers, shall be applied.

5. The seller of excise goods not exempted from excise duty by virtue of their intended use, specified in the paragraph. Points 9, 10 and 15 (a) shall be obligatory in the case of sales:

1) to legal persons, organizational units without legal personality and to natural persons conducting business activity-to obtain from the purchaser a statement that the acquired products are intended for heating purposes or will be sold with For heating purposes, entitling to apply the excise duty rates specified in the paragraph. 1 points 9, 10 and 15 (a);

2. individuals who do not have an economic activity, to obtain from the purchaser a declaration that the products purchased are intended for heating purposes, entitling to apply the excise duty rates specified in the paragraph. 1 points 9, 10 and 15 (a); this statement shall be attached to a copy of the receipt or copy of another sales document issued to the buyer, and in the absence of such possibility the seller shall be entered in the statement number and date the issue of a document confirming the sale.

6. The statement referred to in the paragraph. 5 point 1, subject to paragraph. 7, should be attached to the invoice and should include:

1) data concerning the buyer, including the name and address of the seat or residence, as well as NIP or REGON;

2. determination of the quantity and type and destination of the products purchased;

3) an indication of the type, type and number of the heating devices held and the location (address) where these devices are located;

4) the date and place of submission of the statement;

5) a legible signature of the statement making the declaration.

7. The statement referred to in the paragraph. Paragraph 5 (1), if it is legibly signed, may also be made on the invoice issued, with an indication of the type, type and number of the heating devices held and the location (address) where those devices are located.

8. The statement referred to in paragraph 1. Paragraph 5, point 2, shall include:

1) the name, the number of the identity card or the name and number of another document stating the identity, the number of the Buyer's PESEL or the full year of the person checked at the same address as the purchaser;

2) the address of the check-in of the buyer and the address of residence, if different from the address of the check-in;

3. determination of the quantity, type and destination of the products purchased;

4. determination of the number of heating appliances in which these devices may be used, and the places (addresses) where these devices are located;

5) an indication of the type and type of heating equipment;

6. the date and place of making the declaration and the legible signature of the statement making the declaration.

8a. The statement referred to in paragraph 1. 5, may be replaced by a statement made in the periodic contract concluded between the seller and the purchaser of the excise goods referred to in the paragraph. 1 points 9, 10 and 15 (a), which have effect only in relation to the excise goods purchased in the quantity resulting from that contract, containing the particulars referred to in paragraph 1 (1). 6 or 8, provided:

1) the transfer of a copy of this contract to the seller competent to the chief of the customs office before making the first sale of those products;

2. confirmation of any sale of these products by invoice.

(9) A natural person who does not have an economic activity acquiring the excise goods referred to in the paragraph. 1 points 9, 10 and 15 (b) and it is obliged to show the seller of the document referred to in paragraph. 8 point 1, in order to confirm its identity.

10. The seller of the excise goods referred to in the paragraph. 1 points 9, 10 and 15 (b) and natural persons who do not have an economic activity are required to apply the rate of excise duty set out in the paragraph. 4 (1), or refuse to sell these products, where:

1) the person acquiring these products refuses to show the document referred to in the paragraph. 8 point 1;

2. the data contained in the statement shall be incomplete, unreadable or disagree with the data resulting from the document referred to in the paragraph. 8 point 1;

3) the address, under which the seller has delivered the excise goods, is different from that indicated in the Buyer's declaration of the place (address) where the heating devices are located;

4. the quantity and type of excise goods purchased shall be different from those indicated in the statement.

11. Importer and the entity purchasing intra-Community excise goods referred to in paragraph. 1 points 9, 10 and 15 (b) and submits to the competent Chief of the Customs Office a statement that the imported products will be intended for heating purposes or will be sold for heating purposes, entitling to apply the excise duty rates set out in the paragraph. 1 points 9, 10 and 15 (b) a.

12. The statement referred to in paragraph 1. 11, it shall contain the data relating to the importer or the entity acquiring the intra-Community acquisition, the determination of the quantity and type and destination of the products purchased, the date and place of submission of that declaration and a legible signature of the storekeeper a statement; copies of the statements made should be kept by the importer and the entity acquiring the intra-Community acquisition for a period of five years from the end of the calendar year in which they were drawn up and made available for control purposes.

13. In the case of import of excise goods referred to in paragraph. 1 point 9, 10 and point 15 (a), when the chief of the customs office accepting the customs declaration in the marketing authorisation procedure is different from the competent chief of the customs office in the field of excise duty in the territory of the country for the importing entity, the importer is obliged to draw up and transfer to the competent authority of the customs office for excise duty within the territory of the country a monthly statement of the statements referred to in paragraph 1. 11, by the deadline of 25. on the day of the month following the month in which the customs declaration was lodged.

14. The seller of the excise goods referred to in the paragraph. 1 points 9, 10 and 15 (b) and shall draw up and forward to the competent Chief of the Customs Office, within a period of up to 25. on the day of the month following the month in which the sale was made, the monthly statement of the claims referred to in paragraph 2 (1). 5; the originals of the statements should be kept by the seller for a period of 5 years, counting from the end of the calendar year in which they were drawn up, and made available for control purposes.

15. The monthly statement of statements should include:

1) in the case of the seller referred to in paragraph. 14:

(a) the name and address of the transferor of the transferor,

(b) the quantity and type and purpose of the products to which the claim relates,

(d) in the case of the statements referred to in:

-paragraph. 5 (1)-name and address of residence or place of residence and of NIP or REGON making the declaration,

-paragraph. 5 point 2-name, address of residence and PESEL number making the declaration;

2. in the case of the importer referred to in paragraph 1. 13-the data referred to in point 1 (a). a-c.

16. Where the conditions referred to in paragraph 1 5-12, were not met and as a result of tax proceedings, control proceedings or tax control, it was found that the products referred to in paragraph 1. Points 9, 10 and 15 (a) have not been used for heating purposes or where no purchaser of these products has been established, the excise duty rate referred to in paragraph 1 shall apply. 4 point 1.

Article 90. [ Obligation of marking and colouring] 1. Mandatory marking and colouring shall be subject to:

1. fuel oils falling within CN codes 2710 19 51 to 2710 19 69, of which 30% or more by volume distils at 350 ° C or whose density at 15 ° C is lower than 890 kilograms/cubic metre;

2. gas oils falling within CN codes 2710 19 41 to 2710 19 49 for calorious purposes;

(3) gas oils falling within CN codes 2710 19 41 to 2710 19 49-used for the purpose of navigation, including fishing trips.

The obligation to colour shall not be subject to the energy products referred to in paragraph 1. 1 points 1 and 3, used for the purposes of navigation by the Armed Forces of the Republic of Poland.

2. The obligation to mark and colour the energy products referred to in the paragraph. 1, pregnancy on entities carrying out tax warehouses, importers, entities carrying out intra-Community acquisitions and tax representatives.

3. The Minister responsible for public finance shall determine, by means of a regulation:

1) the types of substances used for marking and dyeing;

2. the quantity of substances used for marking and colouring, expressed in milligrams/litre of the energy product, after which the addition of the product is considered to be correctly marked and coloured.

4. The Minister responsible for public finance, by issuing the regulation referred to in paragraph. 3, take into account:

(1) the market situation of energy products, and in particular the need to counteract the avoidance of excise duty;

2. technical possibilities to ensure the correct marking and colouring of energy products;

3. the purpose of energy products.

Article 91. (repealed) Article 91a. (repealed) Article 91b. (repealed)

Chapter 2

Spirituous beverages

Article 92. [ Alcohol drinks within the meaning of the Act] Alcoholic beverages within the meaning of the Act include ethyl alcohol, beer, wine, fermented beverages and intermediate products. Article 93. [ Ethyl alcohol within the meaning of the Act] 1. Ethyl alcohol within the meaning of the Act includes:

1. any products of an actual alcoholic strength by volume exceeding 1,2% by volume, falling within CN headings 2207 and 2208, even if they are products forming part of a product belonging to another chapter of the Combined Nomenclature;

2. the products of CN headings 2204, 2205 and 2206 00, of an actual alcoholic strength by volume exceeding 22% vol.;

3) drinks containing diluted or undiluted ethyl alcohol.

2. The production of ethyl alcohol within the meaning of the Act is the manufacture, processing, purification, contamination or dewatering of ethyl alcohol, as well as its spilling.

3. The basis for the taxation of ethyl alcohol is the number of hectolitres of ethyl alcohol 100% vol. At a temperature of 20 ° C contained in the finished product.

4. The rate of excise duty on ethyl alcohol is PLN 5704,00 zł from 1 hectolitre of ethyl alcohol 100% vol. contained in the finished article.

Article 94. [ Beer within the meaning of the Act] 1. A beer within the meaning of the Act is all products of CN heading 2203 00 and any articles containing a mixture of beer with non-alcoholic beverages falling within CN heading 2206 00, if the actual alcoholic strength by volume in those products exceeds 0,5% Volume.

2. The production of beer within the meaning of the Act is the manufacture or processing of beer, as well as its splew.

3. The basis for the taxation of beer is the number of hectolitres of finished product per 1 degree Plato.

4. The price of excise duty per beer is 7,79 PLN from 1 hectolitre per each degree of Plato finished product.

5. The Minister responsible for public finance shall determine, by way of regulation, detailed methods for determining the parameters for determining the taxable amount of the beer referred to in paragraph 1. 3, in particular the designation of the number of degrees Plato in the ready beer, having regard to the provisions of European Union law in the field of excise duty and the technology of beer production.

Article 95. [ Wine within the meaning of the Act] 1. Wines within the meaning of the Act are:

1. non-removable wine-all the products of CN headings 2204 and 2205, with the exception of the sparkling wine referred to in point 2:

(a) of an actual alcoholic strength by volume exceeding 1,2% by volume but not exceeding 15% by volume, provided that all the ethyl alcohol contained in the finished article is exclusively from the fermentation process, or

(b) of an actual alcoholic strength by volume exceeding 15% by volume but not exceeding 18% by volume, provided that they do not contain any enrichment additives and that all the ethyl alcohol contained in the finished article is derived exclusively from fermentation process;

2. sparkling wine-any products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205, which together meet the following conditions:

(a) are contained in bottles fitted with a mushroom-shaped stopper, fixed by knots or spindles, or having a pressure of at least 3 bars, due to carbon dioxide in solution,

(b) have an actual alcoholic strength by volume of more than 1,2% by volume but not exceeding 15% by volume,

2. The production of wine within the meaning of the Act is the manufacture or processing of wine, as well as its spilling.

3. The basis for the taxation of wine shall be the number of hectolitres of finished product.

4. The price of excise duty on wine is PLN 158,00 from 1 hectolitre of the finished product.

Article 96. [ Beverages fermented within the meaning of the Act] 1. The fermented beverages within the meaning of the Act are:

1. sparkling fermented beverages-all products falling within CN code 2206 00 and products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and heading 2205, not specified in the Article. 95, which are contained in bottles fitted with a mushroom-shaped stopper, fixed by means of knots or links, or having a pressure of at least 3 bars, caused by carbon dioxide in solution, and:

(a) have an actual alcoholic strength by volume of more than 1,2% by volume but not exceeding 13% by volume, or

(b) have an actual alcoholic strength by volume of more than 13% vol. but not exceeding 15% by volume

-provided that all the ethyl alcohol contained in the finished article is derived exclusively from the fermentation process;

2. non-removing fermented beverages, other than the sparkling fermented beverages referred to in point 1, any of the products of CN headings 2204 and 2205, with the exception of the products referred to in Article 2 (1), 95 (1) 1, and products falling within CN heading 2206 00, except for any of the products referred to in Article 94 par. 1:

(a) of an actual alcoholic strength by volume exceeding 1,2% by volume, but not exceeding 10% by volume, or

(b) of an actual alcoholic strength by volume exceeding 10% by volume, but not exceeding 15% by volume

-provided that all the ethyl alcohol contained in the finished article is derived exclusively from the fermentation process.

2. The manufacture of fermented beverages within the meaning of the Act is the manufacture or processing of fermented beverages, as well as their spilling.

3. The basis for the taxation of fermented beverages is the number of hectolitres of finished product.

4. The rates of excise duty on fermented beverages are:

1. on cider and perry, of CN codes 2206 00 31, 2206 00 51 and 2206 00 81, of an actual alcoholic strength by volume not exceeding 5,0% by volume-97,00 zł from 1 hectolitre of finished product;

2) for other fermented beverages-158,00 zł from 1 hectolitre of finished product.

Article 97. [ Indirect products within the meaning of the Act] 1. The intermediaries within the meaning of the Act are any products of an actual alcoholic strength by volume exceeding 1,2% by volume, but not exceeding 22% by volume, falling within CN headings 2204, 2205 and 2206 00, except for the products referred to in art. 94-96.

2. The production of intermediate products within the meaning of the Act is the manufacture or processing of intermediate products, as well as their spilling.

3. The basis for the taxation of intermediate products shall be the number of hectolitres of finished product.

4. The rate of excise duty on intermediate products is PLN 318,00 from 1 hectolitre of finished product.

Chapter 3

Tobacco products and droughts

Article 98. [ Tobacco products within the meaning of the Act] 1. Tobacco products within the meaning of the Act shall be counted regardless of the CN code:

1. cigarettes;

(2) smoking tobacco;

3) cigars and cigarillos.

2. The following cigarettes shall be considered:

1) smoked tobacco in this form, which is not cigars or cigarillos within the meaning of the mouth. 4;

2. rolls of tobacco which, by simple, non-industrial treatment, is placed in cigarette paper tubes;

3) rolled tobacco, which in a simple, non-industrial treatment is wrapped in a cigarette paper.

3. For the purpose of excise duty, the tobacco rolled up referred to in the paragraph. 2, shall be considered as:

1) two cigarettes-where, excluding the filter or mouthpiece, it is longer than 8 centimetres but not longer than 11 centimetres;

2) three cigarettes-where, excluding the filter or mouthpiece, it is longer than 11 centimetres, but not longer than 14 centimetres;

3) four cigarettes-where, excluding the filter or mouthpiece, it is longer than 14 centimetres, but not longer than 17 centimetres;

4) five cigarettes-where, excluding the filter or mouthpiece, it is longer than 17 centimetres, but not longer than 20 centimetres.

3a. The provision of the paragraph. 3 shall apply mutatis mutandis to the determination of what should be considered as six, seven and more cigarettes.

4. For cigars or cigarillos, taking into account their characteristics and the normal expectations of consumers, shall be considered:

1. tobacco on the external wrapping of natural tobacco,

2. tobacco produced with a ploughed, mixed insert, wrapped in the leaf of the tobacco in the natural colour of the cigar of reconstituted tobacco, covering the product in its entirety, including the filter, where necessary, but not the mouthpiece, in the case of cigars from the mouthpiece, where the weight of the art, excluding the filter or mouthpiece, is not less than 2,3 grams and not more than 10 grams, and a circumference of at least one third of the length is not less than 34 millimetres

-if they are and may only be intended for smoking in the unaltered state.

5. For smoking tobacco, it shall be considered:

1) tobacco, which has been cut or otherwise divided, twisted or sprayed in the form of blocks and suitable for smoking without further industrial processing;

(2) tobacco waste, which is remnants of tobacco leaves and by-products obtained from the processing of tobacco or of tobacco products, put up for retail sale, other than cigarettes, cigars or cigarillos, and suitable for sale Smoking.

6. (repealed)

7. Products consisting of substances other than tobacco, but other than those meeting the criteria set out in paragraph 1. 4, they are treated as cigars and cigarillos.

(8) Products consisting in whole or in part of substances other than tobacco, but other than those meeting the criteria set out in paragraph 1. 2, 3 or 5, are treated as cigarettes and smoking tobacco. However, it shall not be treated as tobacco products which do not contain tobacco and are used exclusively for medical purposes.

Article 99. [ Manufacture of tobacco products] 1. The production of tobacco products within the meaning of the Act is their manufacture, processing, as well as packaging.

1a. The production of cigarettes is also their generation, also by the consumer, using a cigarette making machine.

1b. The production of cigarettes shall not be considered by the consumer to make cigarettes a hand-house way in households.

2. The rates of excise duty on tobacco products shall be:

1) for cigarettes, subject to the paragraph. 10-206.76 zł for every 1000 pieces and 31,41% of the maximum retail price;

2) on tobacco for smoking, subject to paragraph. 10-141,29 zł for every kilogram and 31,41% of the maximum retail price;

3) on cigars and cigarillos-393,00 PLN for each kilogram.

3. cigarettes or smoking tobacco not covered by the obligation to indicate excise duty marks and not marked by the maximum retail price of excise duty shall be:

1) for cigarettes-PLN 343,98 for each 1000 pieces;

2) on tobacco for smoking-229,32 zł per each kilogram.

4. The minimum rate of excise duty on cigarettes shall be 100% of the total amount of excise duty charged on the price equal to the weighted average retail selling price of cigarettes.

5. (repealed)

(5a) The weighted average retail price of cigarettes, or the weighted average retail price of smoking tobacco, is the ratio of total value of all cigarettes or smoking tobacco, respectively, outside the procedure the suspension of excise duty, and the number of cigarettes or the amount of smoking tobacco respectively.

5b. The total value referred to in paragraph 1. 5a, is calculated on the basis of retail sales prices covering all taxes.

5c. The average weighted retail price of cigarettes and the weighted average retail price of smoking tobacco shall be calculated on the basis of data from the year preceding the calendar year on which those weighted average sales prices are calculated.

5d. For the purpose of establishing the minimum rate of excise duty on cigarettes, the weighted average retail selling price of cigarettes shall be used, calculated on the basis of the data for the first 10 months of the year preceding the calendar year for which the weighted average The retail price of cigarettes is calculated.

6. The maximum retail price shall be the price determined and printed by the manufacturer, importer or operator who acquires intra-Community acquisitions on the unit packaging of cigarettes or smoking tobacco, subject to paragraph (a). 9.

7. The manufacturer, importer or operator who acquires intra-Community cigarettes or smoking tobacco intended for sale on the territory of the country, is required to designate and print the maximum retail price per unit package of these products.

8. In the case of an import or purchase of intra-Community cigarettes or smoking tobacco located outside the suspension of excise duty, in prepackages not indicated by the maximum retail price, rates shall apply mutatis mutandis. excise duty in the amount specified in the paragraph. For the maximum retail price, three times the value of the weighted average retail selling price of cigarettes as referred to in paragraph 2 shall be taken as a maximum retail price. 5d, converted to a unit of 1,000 pieces for cigarettes, and for smoking tobacco, taking the assumption that a unit of 1,000 cigarettes corresponds to 1 kilogram of smoking tobacco.

9. In the case of:

(1) the acquisition or possession of cigarettes or smoking tobacco outside the procedure for suspension of excise duty, in prepackages not marked or marked with a maximum retail price, if such goods have not been paid from such products excise duty in the amount due, and as a result of tax inspection, control proceedings or tax proceedings, it has not been established that the tax has been paid,

2. the production referred to in Article 2. 99 par. 1a, not in accordance with art. 47

-the rates of excise duty at the level referred to in paragraph 1 shall apply mutatis mutandis. For the maximum retail price, three times the value of the weighted average retail selling price of cigarettes as referred to in paragraph 2 shall be taken as a maximum retail price. 5d, converted to a unit of 1,000 pieces for cigarettes, and for smoking tobacco, taking the assumption that a unit of 1,000 cigarettes corresponds to 1 kilogram of smoking tobacco.

10. In the case referred to in art. 8 ust. 5, the rate of excise duty applicable shall be 70% of the maximum retail price printed on the unit packaging.

11. The manufacturer, importer, operator of an intra-Community acquisition of cigarettes or smoking tobacco shall be required to draw up and communicate to the Minister responsible for public finance information on the number of non-smoking cigarettes. the procedure for suspending the collection of cigarettes by individual brands and quantities of smoking tobacco marked by the maximum retail price during the period:

1) the first 10 months of the calendar year,

2) calendar year

-the calendar year preceding the calendar year for which the weighted average retail selling prices are calculated.

12. The Minister responsible for public finance shall determine, by means of a regulation, the time limit, the form of transmission and the extent of the information referred to in paragraph 1. 11, taking into account the need to determine the weighted average retail selling price of cigarettes and the weighted average retail selling price of smoking tobacco.

13. The Minister responsible for public finance shall announce, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski", the weighted average retail price of cigarettes, before the end of the calendar year preceding the calendar year for which it is established on the basis of the data referred to in paragraph 1. 11 point (1), for the purpose of fixing a minimum excise duty on cigarettes.

14. The Minister responsible for public finance shall announce, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski", the weighted average retail price of cigarettes and the weighted average retail price of the sales smoking tobacco, not later than 1 March of the calendar year concerned, on the basis of the data referred to in paragraph 1. 11 point 2.

Article 99a. [ Tobacco Alliance] 1. The dried tobacco shall be considered, irrespective of moisture content, of tobacco which is not linked to the living plant and is not yet a tobacco product.

2. The taxable amount of the suede suede shall be the amount of that suede, expressed in kilograms.

3. The excise duty rate on the dried tobacco is 229,32 zł per each kilogram.

4. In the case of:

1) the acquisition of an intra-Community or import of a tobacco suede by another entity than the entity carrying out the tax warehouse or a tobacco intermediary, or

2. the sale of the tobacco suede to another entity than the operator of the tax warehouse or the intermediary tobacco operator

-without the signs of excise duty, the excise duty rate is PLN 458.64 for each kilogram.

5. In the case of the acquisition or possession of a tobacco suede, not marked with excise signs by another entity than the entity carrying out the tax warehouse, a tobacco intermediary, a group of producers or a farmer who has produced a drought of tobacco, if not The amount of excise duty referred to in paragraph 1 shall not be determined by the excise duty payable on the amount due and the rate of excise duty referred to in paragraph 1 shall not be fixed. 4.

6. The following shall not be made:

1) the acquisition of an intra-Community or import of a tobacco suede by another entity than the entity carrying out the tax warehouse or a tobacco intermediary, or

2. the sale of the tobacco suede to another entity than the operator of the tax warehouse or the intermediary tobacco operator

-bulk without packaging.

CHAPTER V

Excise taxation on passenger cars

Article 100. [ Car] 1. In the case of a passenger car, the subject of excise duty shall be:

1) import of a passenger car not previously registered in the territory of the country in accordance with the provisions on road traffic;

2) acquisition of intra-Community passenger car not previously registered in the territory of the country in accordance with the provisions on road traffic;

3. the first sale on the territory of a passenger car not registered in the territory of the country in accordance with the provisions on road traffic:

(a) produced in the territory of the country,

(b) from which excise duty has not been paid in respect of the activities referred to in points 1 or 2.

2. In the case of a passenger car, the subject of excise duty shall also be sold on the territory of the country of a passenger car not registered in the territory of the country, following the sale referred to in paragraph 1. 1 point 3, if a previous excise duty has not been paid in due amount and as a result of a tax check, a control procedure or a tax proceeding, it has not been established that the tax has been paid.

2a. In the case of an exchange, before the first registration on the territory of the country, a passenger car engine with a capacity of 2000 cubic centimeters or lower on the engine with a capacity of more than 2000 cubic centimeters shall be assumed to be the subject of the rateable operation is a passenger car with an engine capacity of more than 2000 cubic centimetres.

2b. In the case of an installation, before the first registration on the territory of the country, the engine in a passenger car without the engine shall be assumed that the subject of the taxable activity is the passenger car with the engine capacity, which has been installed.

2c. The provisions of the paragraph. 2a and 2b shall apply regardless of whether the replacement or installation of the engine has been carried out under the conditions laid down in the law.

3. If, in relation to a passenger car, a tax obligation arose in connection with the execution of one of the taxable transactions, this does not create a tax obligation on the basis of another rateable operation, if the amount of excise duty has been determined or declared in the amount due.

4. Passenger cars are motor vehicles and other motor vehicles of HS heading 8703, intended principally for the transport of persons, other than those of heading 8702, including passenger cars and racing cars, of the exclusion of motor vehicles and other vehicles which do not require registration in accordance with road traffic regulations.

(5) For the purposes of this chapter, the sale of a passenger car shall be considered to be:

1) sale, within the meaning of the provisions of the Act of 23 April 1964. -Civil Code;

2) replacement, within the meaning of the provisions of the Act of 23 April 1964. -Civil Code;

3) issue in exchange for receivables;

(4) the issue in place of the cash benefit;

5) a donation, within the meaning of the provisions of the Act of 23 April 1964. -Civil Code;

6) issue in exchange for carrying out a particular task;

7) transfer or use for representation or advertising;

9) use for business purposes.

(6) Article 6 (1) (b) of Regulation (EU) No 66/EU 10 para. 12 and 13, art. 14 para. 1-4, 6-8, 10, and 11, art. 16, art. 18 (1) 1, 2 and 2a, art. 19, art. 21 (1) 5 and art. 27-29a and the provisions issued on the basis of art. 20.

Article 101. [ Obligation to import a passenger car] 1. The tax obligation on import of a passenger car not previously registered in the territory of the country in accordance with the provisions on road traffic arises from the date of the formation of the customs debt within the meaning of the customs legislation.

2. The tax obligation for the acquisition of an intra-Community passenger car not previously registered in the territory of the country in accordance with the provisions on road traffic shall arise from the following date:

(1) the movement of a passenger car from the territory of a Member State within the territory of the country, if the acquisition of the right of disposal by car as the owner has occurred before the movement of the car in the territory of the country;

2) acquisition of the right to dispose of a passenger car as the owner-if the acquisition of the right to dispose of a passenger car as the owner occurred after the passenger car was moved into the territory of the country;

3) submission of an application for the registration of a passenger car in the territory of the country in accordance with the provisions on road traffic-if the entity applying for registration in the territory of the country of the acquired intra-community car is not its owner.

2a. The tax obligation for the acquisition of an intra-Community passenger car or the sale referred to in art. 100 para. Point 3 (a) shall not arise if the passenger car has been delivered within the Community or exported within 30 days of the date of acquisition of the intra-Community or the sale referred to in Article 3 (1) (a). 100 para. 1 point 3 (a) a. The fact of intra-Community supply or export shall be confirmed by the documents referred to in Article 4. 107 (1) 3.

3. The tax obligation for the sale on the territory of a passenger car not registered in the territory of the country according to traffic regulations arises from the date of issue, and in the cases referred to in art. 100 para. 5 points 2 to 9, on the date of implementation of those activities.

4. If the sale of a passenger car should be confirmed by the invoice, the tax obligation arises from the date of the invoice, no later than in the 7. on the date of issue, and in the cases referred to in Article 100 para. 5 points 2 to 9, on the date of implementation of those activities. The seller shall be obliged to show the amount of excise duty on the sale made on the invoice issued.

(5) If it is not possible to determine the date on which the tax obligation was incurred for the taxable activity referred to in Article 4 (2) of the Regulation, 100 para. 1 or paragraph 2, the date of its formation shall be deemed to be the date on which the authorized tax authority or the tax control authority stated that the taxable act was carried out.

Article 102. [ Taxable Person] 1. The subject shall be a natural person, a legal person and an organizational unit without legal personality, which performs the activities referred to in art. 100 para. 1 or 2.

2. In the cases referred to in art. 101 (1) 2, points 1 and 2, if the movement of a passenger car from the territory of a Member State in the territory of the country has been made by a person other than that which has acquired the right to dispose of the passenger car as the owner, the taxable person is the natural person, the person concerned legal and organisational unit without legal personality, which acquired the right to dispose of a passenger car as the owner.

3. In the case referred to in art. 101 (1) 2 point 3, the taxable person is a natural person, a legal person and an organizational unit without legal personality who has applied for the registration of that car in the territory of the country, in accordance with the provisions on road traffic.

4. Where a passenger car is an object of joint ownership, all co-owners shall be deemed to be taxable persons, even if the taxable transactions have been made by one of the co-owners. The co-owners have a joint and several liability for the tax liability.

Article 103. [ Excise payer on sales in execution mode] 1. Enforcement bodies, as defined in the law on enforcement proceedings in the administration, and the court bailiers carrying out enforcement activities within the meaning of the provisions of the Act of 17 November 1964. -Code of Civil Procedure (Dz. U. of 2016 r. items 1822, 1823 and 1860), are payment of excise duty on sale, carried out in execution mode, a passenger car not previously registered in the territory of the country in accordance with the traffic regulations, from which the excise duty has not been paid.

2. The payment of excise duty on sale, carried out in execution mode, of a passenger car not previously registered in the territory of the country in accordance with the provisions on road traffic, shall be obliged to calculate and pay the excise duty on the account of the competent customs chamber in period up to 7. on the day of the month following the month in which the car was sold, and shall, within that period, communicate to the competent authority of the customs office a declaration of the amount of excise duty collected and paid in accordance with the prescribed formula.

3. The Minister responsible for public finance shall determine, by means of a regulation, the detailed scope of the data contained in the declaration of excise duty collected and paid by the payer and the model of that declaration, providing an explanation as to how the correct submission of declarations and information on the location of their submission, as well as the possibility of correctly calculating the amount of excise duty.

Article 104. [ The taxable amount in the case of a passenger car] 1. The basis of taxation in the case of a passenger car is:

(1) the amount due in respect of the sale of a passenger car in the territory of the country minus the amount of the goods and services tax and the amount of excise duty due on that passenger car;

2) the amount the taxpayer is obliged to pay for the passenger car-in the case of its intra-Community acquisition, with that in the case referred to in art. 101 (1) 2 point 3, the taxable amount is the average market value of a passenger car, less the amount of the goods and services tax and the amount of excise duty;

3) the customs value of the passenger car plus the duty payable-in the case of the import of this car, subject to the paragraph. 2-5.

2. In the case of a passenger car, to which the provisions concerning the outward processing procedure apply, the taxable amount shall be the difference between the customs value of the processed or convertible products admitted to trading a the value of the temporarily exported goods, plus the duty payable.

(3) The taxable amount for the importation of a passenger car under the temporary importation procedure with partial relief from import duties shall be the customs value plus the duty which would be due if the vehicle were covered by the import duty. a marketing authorisation procedure.

(4) The taxable amount for the importation of a passenger car shall also include the commission and the costs of transport and insurance if they are not included in it and have already been incurred in the first place of destination on the territory of the country. The first destination shall be understood to mean the place mentioned in the transport document or other document on the basis of which the car is imported.

(5) The taxable amount for the import of a passenger car shall be calculated in accordance with the separate provisions of the levy and other charges where the customs authorities are required to charge these duties for the importation of a car.

6. The taxable amount for the purchase of an intra-Community passenger car previously authorised in another Member State of the European Union in accordance with customs rules but not registered in the territory of another Member State a Member State shall be subject to the provisions referred to in paragraph 1. Article 1 (3), having regard to commissions, transport and insurance costs, if they are not included in the price, but have already been incurred to the place where the goods were placed under the customs procedure.

6a. In the case of ambulance passenger cars, the amounts constituting the value of specialist medical equipment shall not be included in the taxable amount.

(7) If the amounts referred to in paragraph 1 cannot be determined. Points 1 and 2, in particular in the case of a passenger car donation, the average market value of the passenger car on the domestic market, less the amount of the goods and services tax and the amount of excise duty shall be taken as the basis for the taxable amount.

8. If the amount of the tax base in the case of the activities referred to in Article 100 para. 1 (2) and (3) and (3) 2, without a reasonable cause significantly deviates from the average market value of that passenger car, the tax authority or the tax inspection body calls on the taxpayer to change the amount of the tax base or to indicate the reasons justifying the application its altitudes in an amount which is significantly different from the average market value of the passenger car.

9. In the event of non-response, failure to change the amount of the tax base or not to indicate the reasons justifying the application of the amount substantially deviating from the average market value of a passenger car, the tax authority or body the tax base will determine the amount of the tax base.

(10) If the amount of the taxable amount determined taking into account the expert's opinion, deviates at least 33% from the declared taxable amount, the costs of the expert's or expert's opinion shall be borne by the taxable person.

11. The average market value of a passenger car is the value established on the basis of the domestic quoted market, on the day of the tax liability, the average price recorded in the territory of a passenger car of the same brand, the same the model, the vintage and, where it is possible to establish, with the same equipment and the approximate technical condition as acquired in the territory of the country or the intra-Community acquired passenger car acquired.

12. The current foreign exchange rate, calculated and announced by the National Bank of Poland on the date of the tax liability, shall be used for the conversion of the tax base expressed in foreign currency.

13. Where, on the day of the establishment of the tax obligation, it has not been calculated and declared by the National Bank of Poland the current rate of foreign currency, to convert the tax base expressed in foreign currency applies the last, before the date of the the inception of the tax obligation, the current average rate calculated and announced by the National Bank of Poland.

Article 105. [ Rate of excise duty on passenger cars] The rate of excise duty on passenger cars is:

1) 18,6% of the tax base-for passenger cars with an engine capacity exceeding 2000 cubic centimeters;

2) 3,1% of the tax base-for other passenger cars.

Article 106. [ Obligations of a taxable person for the sale or movement within the territory of a passenger car] 1. A taxable person for sale in the territory of a passenger car shall be obliged, without calling the tax authority:

1) to submit tax returns on excise duties to the competent authority of the customs office, according to the prescribed formula,

2) calculate and pay the excise duty on the account of the competent customs chamber

-for monthly periods of account, up to 25. on the day of the month following the month in which the tax obligation arose.

2. The taxpayer for the acquisition of intra-Community passenger car shall be obliged after his movement within the territory of the country, without calling the tax authority to make a simplified declaration, according to the prescribed formula, to the competent warden the customs office within 14 days, counting from the date of establishment of the tax obligation, not later than on the day of registration of a passenger car in the territory of the country in accordance with the provisions on road traffic.

3. The taxable person for the purchase of an intra-Community passenger car shall be obliged after his movement within the territory of the country, without calling the tax authority to calculate and pay for the account of the competent customs chamber, the excise duty within the time limit 30 days from the date of the tax liability, but not later than on the day of registration of a passenger car in the territory of the country in accordance with the provisions on road traffic.

3a. The tax declarations referred to in paragraph 1. 1 point 1 and paragraph. 2, rule of art. 24c shall apply mutatis mutandis.

4. The Minister responsible for public finance shall determine, by means of a regulation, the following formulas:

1) the tax returns referred to in the paragraph. 1,

2. the simplified declarations referred to in paragraph 1. 2

-together with explanations as to how to correct these declarations, information on the dates and place of their submission, instructing that the declarations form the basis for the issuing of the enforcing title, as well as the possibility of correct excise duty calculation.

Article 107. [ Reimbursement of excise duty] 1. An entity that acquired the right to dispose of as the owner of a passenger car, not registered earlier in the territory of the country in accordance with the traffic regulations, from which the excise duty has been paid on the territory of the country, making the delivery the intra-Community export or export of that passenger car, or, on its behalf, that delivery or export is carried out, shall have the right to reimbursement of the excise duty on a request lodged with the competent Chief of the customs office within one year from the date of delivery of the contract. an intra-Community or export of this passenger car.

2. The refund shall not be subject to excise duty at an amount lower than the minimum amount of refund.

3. The subject referred to in paragraph. 1, it shall be required to hold documents proving that the intra-Community supply or export is carried out, in particular: transport documents, customs, invoice and delivery specifications and other commercial documents relating to the supply of goods. Intra-Community trade or export.

(4) The application for reimbursement shall be accompanied by proof of payment of excise duty in the territory of the country or invoice with the amount of excise duty shown and supporting documents for the intra-Community supply or export referred to in paragraph 1. 3.

5. The tax authorities competent to adjudicate on the return of excise duties in the case of intra-Community supplies or the export of a passenger car from which the excise duty has been paid in the territory of the country shall be the head of the customs office to which it has been a complex tax declaration for that excise duty or declaration, in which the amount of that excise duty has been calculated and the amount indicated, or which has issued a decision setting out the amount of that excise duty, for the last taxable act to which the excise duty has been was this passenger car, and the responsible officer responsible for the excise duty of the director a customs chamber.

6. The Minister responsible for public finances will determine, by way of regulation, detailed conditions and mode of return of excise duty from passenger car, minimum amount of excise duty refund, model of application for excise duty and refund of excise duty, taking into account the need to correctly determine the amount of excise duty paid and the economic viability of the excise duty drawback.

Article 108. (repealed) Article 109. [ Document confirming payment of excise duty or lack of obligation to pay] 1. In the case of acquisition of an intra-Community passenger car not previously registered in the territory of the country in accordance with the provisions on road traffic, the competent primer of the customs office shall be obliged, for the purposes related to the registration of the car in the territory of the country, to the taxable person, at his request, of a document confirming payment of excise duty on the territory of the country, subject to the provisions of Article 4 (1) of the Regulation. 110 (1) 6 and art. 111 (1) 4.

2. For the purposes related to the registration of a passenger car in the territory of the country according to the regulations on road traffic, the head of the customs office is obliged to issue at the request of the party concerned a document confirming the lack of obligation to pay excise duty on the territory of the country, subject to Article 110 (1) 6 and art. 111 (1) 4.

3. In the case of the sale of the acquired intra-community car, not previously registered in the territory of the country, the seller is obliged to hand over to the buyer a document confirming payment of excise duty on the territory of the country or document confirming the absence of an obligation to pay excise duty on the territory of the country, subject to the paragraph. 3a-3c.

3a. The intra-Community acquirer of passenger cars, which carries out the sale of new passenger cars to specialised sales halls, which has long-term contracts with them, may not transfer the original balance to the original a document confirming the payment of excise duty on the territory of the country referred to in paragraph 1, if they give them a copy of this document. The copy should include a statement by the intra-Community acquirer of the acquisitions of passenger cars held by that entity in the original of that document.

(b) In the case of a transfer by an entity carrying out an intra-Community acquisition of passenger cars, the specialised sales room of the original of the document confirming the payment of excise duty in the territory of the country referred to in paragraph 1 (2). 1, for the purposes related to the registration of a passenger car in the territory of the country according to the regulations on road traffic, a specialized selling salon may not transfer the buyer of a passenger car the original of this document, if attached to the invoice a statement that it has the original of the document.

3c. In the case referred to in paragraph. 3a, where the specialised sales salon does not have the original of the document referred to in paragraph 1. 1, for the purposes related to the registration of a passenger car in the territory of the country in accordance with the regulations on road traffic, shall be obliged to attach to the invoice the statement that it has a copy of the document referred to in the paragraph. 3a.

3d. The statement referred to in paragraph. 3b and 3c, if it is legible signed, can also be made on the invoice issued.

3e. By the specialised sales salon referred to in paragraph. 3a-3c, shall be understood as a natural person, a legal person or an organisational unit without legal personality carrying out a personal car sale salon authorised by the passenger car manufacturer or his authorised representative.

4. The Minister responsible for public finance shall determine, by means of a regulation, the models of the documents referred to in paragraph 1. 1 and 2, taking into account the rules governing the registration of passenger cars and the need to identify passenger cars.

5. The Minister responsible for public finance may determine, by means of a regulation:

1) the detailed mode of circulation of the documents referred to in the paragraph. 1 and 2,

2) other documents than the document referred to in the paragraph. 1, confirming the payment of excise duty on the territory of the country from passenger cars acquired intraCommunity, for the purposes related to the registration of a passenger car in the territory of the country

-having regard to the market situation in respect of passenger car traffic, the need to document the payment of excise duty and the absence of an obligation to pay excise duties and the rules on the registration of passenger cars and the need to identify passenger cars.

Article 110. [ Exemption from excise duty] 1. The excise duty of a passenger car imported by a natural person arriving in the territory of the country for permanent residence or returning from a temporary stay from the territory of a Member State in the territory of the country, if the following are fulfilled conditions:

1) a passenger car is intended for the personal use of this person;

2) a passenger car served for the personal use of that person in the place of the previous one of her stay in the Member State of the European Union for a period of at least 6 months before the change of the place of stay

3) the person shall provide proof of fulfilment of the condition referred to in point 2 to the competent authority of the customs office;

4) the passenger car will not be sold, hired out or in any other way put into service to a third party for a period of 12 months, counting from the day of its import into the territory of the country;

(5) a passenger car was acquired or placed on the market in accordance with the rules on taxation in force in the Member State of the European Union in which the natural person was resident and, on exportation, was not used Exemption from excise duty or tax refund.

2. Fighting from excise duty car imported by a natural person arriving from the territory of a Member State on the territory of a country for permanent residence in connection with the conclusion of a marriage, if the conditions referred to in combination are fulfilled paragraph 1, and imports shall take place within 2 months prior to the date of the marriage or 4 months after the date of conclusion of the marriage.

3. The natural person referred to in paragraph. 2, shall be obliged to submit to the competent chief of the customs office of proof of the marriage within a period of 4 months from the date of its conclusion.

4. A passenger car imported from an excise duty by a natural person who has acquired, by inheritance, the property right or the right to use that passenger car in the territory of a Member State, provided that he/she presents the competent authority of the customs office of the document stating the right to property or the right to use a passenger car acquired by inheritance confirmed by a notary or other competent authorities, and that the passenger car is imported on territory of the country not later than 2 years, counting from the date of entry into possession of that car.

5. The conditions referred to in paragraph 5. 1 points 2 and 3, shall not apply to members of the foreign service and professional soldiers designated to perform a professional military service outside the country, if they present documents confirming employment in a foreign facility The Republic of Poland or the secondment for professional military service outside the country-where there is no possibility to register in the country the passenger cars used by these entities in the territories of the Member States The European Union is coming back.

6. In the case referred to in paragraph. 1, 2 and 4, the competent head of the customs office shall issue a certificate stating the release from excise duty.

7. In the case of imports referred to in paragraph 1. 1 and 2, from the territory of a Member State, a passenger car shall be exempt from excise duty if it has been imported before the expiry of a period of 12 months from the date of establishment of the natural person on the territory of the country.

8. A place of permanent residence shall be deemed to be the place where a natural person is staying for at least 185 days in a calendar year due to their personal and professional ties. In the case of a person who is not professionally involved in personal ties, there is a close link between that person and the place where he lives. However, for the place of habitual residence of a person who is professionally associated with a place other than a place of personal ties and, therefore, resided in different places in the territories of two or more of the Member States of the European Union, shall be regarded as being the place with which he is associated personally, provided that he returns there regularly. This last condition does not have to be fulfilled if a person lives in the territory of a European Union Member State to complete a task within a certain period of time. Higher education or study at a school outside the place of permanent residence does not constitute a change in the place of permanent residence.

9. The provisions of the paragraph. 1-8 shall also apply to natural persons arriving in the territory of the country for permanent residence or returning from temporary residence from the territory of a Member State of the European Free Trade Association (EFTA)-the party of the agreement on the European Area Economic.

Article 110a. [ Exemption from excise duty as a specialist sanitary means of transport] 1. Combating the excise duty of a passenger car constituting a specialist sanitary means of transport, intended for the medical activity of providing health services by the medical agents entered in the register of the operators a medical activity within the meaning of the Act of 15 April 2011. of medical activity, meeting technical and quality characteristics, excluding equipment in medical devices, defined in Polish Standards transferring European harmonised standards, the details of which have been specified in the Polish Standard PN-EN 1789 + A1.

2. The exemption referred to in paragraph 2. 1, for road ambulances:

1) type B-emergency ambulance;

2) type C-a mobile unit of intensive care.

2a. In the case referred to in paragraph. 1, the competent chief of the customs office shall issue, at the request of the party concerned, a certificate stating the release from excise duty.

2b. Changes to the Polish Norma PN-EN 1789 + A1 do not cause changes in the excise tax on passenger cars, if not specified in this Act.

Article 111. [ Exemption from excise duty] 1. Fighting from excise duty:

1. a passenger car temporarily imported for private purposes by a natural person arriving in the territory of a country from the territory of a Member State, provided that the following conditions are met:

(a) the natural person has a habitual residence within the meaning of the Article. 110 (1) 8, in the territory of a Member State,

(b) the passenger car is intended for the personal use of that person,

(d) a passenger car will not be sold, hired out or otherwise put into service for a third party during the temporary importation period; however, a passenger car belonging to a landlord established in the territory of the State a Member State may be rested for re-importation if it is in the territory of another Member State as a result of the execution of a lease agreement which has been carried out on the territory of that Member State; the car may also be subcontracted to be returned to the territory of a Member State by a company employee the landlord in the territory of which he has been hired, including where the worker is resident in the territory of the country;

(2) a passenger car temporarily imported for professional purposes by a natural person arriving in the territory of a country from the territory of a Member State, provided that the following conditions are met:

(a) the natural person has a habitual residence within the meaning of the Article. 110 (1) 8, in the territory of a Member State,

(b) the time limit for the temporary importation of a passenger car shall not exceed 6 months in the 12-month period,

(c) the passenger car will not be used in the territory of the country for the repayable transport of persons, nor for the transport of goods for industrial or commercial purposes, for payment or free of charge,

(d) the passenger car will not be sold, hired out or otherwise put into service to a third party during the period of temporary importation,

(e) a passenger car has been acquired or placed on the market in accordance with the rules on taxation in force in the territory of the Member State in whose territory the natural person is domicile and, on exportation, has not been applied exemption from excise duty or refund of tax, subject to paragraph. 2;

(3) temporary imported car registered in the territory of the Member State in which the user is domiciled, used in regular travel from the place of residence to the place of work in the territory of the country, if the total is the conditions set out in point 2 (a) a and c-e;

(4) temporary imported car, registered in the territory of the Member State in which the student is resident, used by him in the territory of the country where he is staying for the sole purpose of studying, if the total is fulfilled the conditions set out in point 2 (c) a and c-e.

2. The condition referred to in paragraph. Point 2 (e) shall be deemed to be satisfied if the passenger car has an official registration mark of the Member State in whose territory it is registered, except for temporary registration marks. In the case of a passenger car registered in the territory of a Member State, in the territory of which the official registration marks do not constitute evidence that the passenger car was acquired or placed on the market in accordance with the rules concerning the taxation in force in the territory of a Member State, the user should show in another way that the required taxes or charges have been paid.

3. The exemption referred to in paragraph 1. 1 point 3, is indefinite.

4. In the case referred to in paragraph. 1, the competent chief of the customs office shall issue, at the request of the party concerned, a certificate stating the release from excise duty.

5. In the case referred to in paragraph. 1 point 2, the place of permanent residence in the territory of a Member State shall be determined on the basis of documents, in particular proof of identity or other authentic instrument. In case of doubts concerning the fulfilment of the condition of having a habitual residence, the excise duty exemption is subject to the condition of payment of the monetary deposit in the Polish currency, in the amount of the amount of excise duty which would be due.

6. The payment of the deposit shall take place within two months of the date of submission of evidence of the possession of the place of permanent residence in the territory of another Member State. Interest shall not be paid on the amount of the deposit.

7. In the event of failure to provide evidence of the possession of the place of habitual residence within twelve months from the date of establishment of the tax obligation, the competent Chief of the Customs Office shall be credited against the amount of the excise duty due.

8. The provisions of the paragraph. 1-7 shall also apply to natural persons arriving in the territory of a country from the territory of the Member States of the European Free Trade Association (EFTA)-parties to the agreement on the European Economic Area.

9. (repealed)

Article 112. [ Exemption from excise duty] 1. The excise duty of a passenger car imported from outside the territory of the Member States and of the Member States of the European Free Trade Association (EFTA)-parties to the agreement on the European Economic Area by a natural person arriving at the territory of the country for permanent residence or returning from a temporary stay in those countries, if the following conditions are met:

1) a passenger car is intended for the personal use of this person;

2) a passenger car served for the personal use of that person in the place of the previous her stay outside the territory of a Member State or a member state of the European Free Trade Association (EFTA)-the party of the agreement on the European Area Economic for a period of at least 6 months prior to the change of residence;

3) the person shall provide proof of fulfilment of the condition referred to in point 2 to the competent authority of the customs office;

4) the person was staying outside the territory of a Member State or a member state of the European Free Trade Association (EFTA)-the parties to the agreement on the European Economic Area for at least 12 consecutive months prior to Change of residence;

5) a passenger car will not be sold, hired out or in any other way put into service to a third party for a period of 12 months from the day of its import into the territory of the country.

2. The terms referred to in paragraph. 1 points 2 and 3, shall not apply to members of the foreign service and professional soldiers directed or appointed to perform a professional military service outside the country, if they present documents confirming employment in the facility the foreign Republic of Poland or the secondment for professional military service outside the country-where there is no possibility of registration in the country of passenger cars used by those entities in the states, of which return.

3. In the case referred to in paragraph. 2, exemption from excise duty shall also cover passenger cars imported from the territory of a Member State or a third country, acquired on a return journey from the territory of a third country.

4. Rules of Art. 110 (1) 7 and 8 shall apply mutatis mutandis.

Article 113. [ Introducing the release of passenger cars from excise duty] 1. The Minister responsible for public finance may, by way of regulation, introduce the exemption of passenger cars from excise duty in the case of:

1) the provisions of European Union law,

2) international agreements,

3) the principle of reciprocity

-specifying the precise scope and conditions and the modus of their use, taking into account the specificities of passenger car traffic and the need to ensure proper control.

2. Exemptions from excise duty may be carried out by the reimbursement of the paid amount of excise duty.

CHAPTER VI

Accise characters

Chapter 1

Obligation to indicate signs of excise duty

Article 114. [ Obligation to mark excise duties] Excise goods as defined in Annex 3 to the Act shall be subject to excise duty marking. Article 115. [ Manufacture of accitic signs] 1. The Minister responsible for public finance shall entrust the creation of signs of excise duty to the manufacturer providing for the safety of the production and storage of those marks.

2. The creator of the marks may dispose of excise signs only by the Minister responsible for public finance.

3. The creator of the marks may issue excise signs only to the competent chief of customs offices in matters of the signs of excise duty or to the entities authorized by them.

Article 116. [ Obligation to mark excise goods] 1. The obligation to mark excise goods by excise tax marks, subject to the paragraph. 1a, pregnancy on registered, according to art. 16, subject to:

(1) the operator of the tax warehouse, subject to points 6 and 7;

2. importer;

(3) the entity making the intra-Community acquisition;

4) a tax representative;

5. the entity carrying out the production of excise goods referred to in Article 47 para. 1 points 1, 2, 4 or 5;

6) the owner of the excise goods referred to in art. 13 (1) 3;

7) the entity intending to acquire excise goods and holding the authorisation referred to in art. 54 para. 1.

1a. The obligation to mark the suede of tobacco suede marks by excise duties on the subject of the activities referred to in art. 9b ust. 1 points 1-3.

1b. A producer of wine which is a farmer producing less than 100 hectolitres of wine during the marketing year within the meaning of the Act of 12 May 2011. of the manufacture and distribution of wine products, the marketing of such products and the organisation of the market in wine exclusively from grapes from own crops which have not submitted a registration declaration referred to in Article 16 ust. 1, prior to the introduction of excise goods on the market, it is obliged to mark these tax products with excise signs.

2. Whenever this chapter refers to the importer, it is also understood by an entity which is not an importer, but which is subject to the obligation to pay the duties referred to in Article 3. 13 (1) 2.

3. The obligation to mark excise goods legalization of excise duty shall arise in the case of an occurrence outside the procedure of suspension of the excise duty of excise goods not marked, marked incorrectly or unsuitable accise marks, in damaged, in particular, where such products are intended for further sale.

4. In the case of excise goods referred to in paragraph. 3, the holder of these products, and in respect of excise goods disposed of by the competent public authority in accordance with the rules on enforcement proceedings in the administration-the purchaser of these products, shall be obliged to purchase the signs of excise duty and label them. The protocol shall be drawn up from the marking operation.

5. The holder of the products referred to in the mouth. 3, intended for further sale shall be drawn up and submitted to the competent authority of the customs office to be confirmed by the competent authority.

6. The provision of the paragraph. 5 shall not apply to the excise goods from which excise duty has been paid, again spillage or reconsidered in other packages of excise goods at the place of their retail sale.

Article 117. [ Marking before the end of the excise duty suspension procedure] (1) The excise goods subject to excise duty marking shall be properly marked with the appropriate excise duty marks before the end of the procedure for suspension of excise duty and, in the cases referred to in Article 4 (1), 9b ust. 1 point 2 and in Article 47 para. In accordance with Article 1 (1), (1), (2), (4) or (5), respectively, prior to their sale or transfer to the finished

2. The excise goods subject to the obligation to mark excise duties shall not, without their prior correct determination, be indicated by the appropriate tax haulage marks:

1. imported, unless they are placed under a duty suspension arrangement, either entered into a free zone or a customs warehouse and properly marked before the end of the excise duty suspension procedure or before the procedure is placed under the procedure the marketing authorisation for sale on the territory of the country, in addition to the suspension of excise duty;

2) moved within the territory of the country as a result of intra-Community acquisitions outside the procedure of suspension of excise duty;

(3) moved within the territory of the country under suspension of excise duty as a result of intra-Community acquisitions by a registered consignee.

(3) The excise goods subject to excise duty marking shall not be sold on the territory of the country without having been properly marked by the relevant excise marks. The provisions of the paragraph 1 and 2 shall apply mutatis mutandis.

Article 118. [ Exemption from the obligation to mark accise marks] 1. The obligation to mark excise goods shall be exempt from excise goods, which shall be:

1) completely unusable;

2. derived from the tax warehouse and intended for intra-Community supplies or for export;

3. introduced into a free zone or a customs warehouse and intended for sale in commercial units there situated;

4) transported through the territory of the country under a transit procedure within the meaning of the customs legislation;

5) transported from the territory of one Member State to the territory of another Member State through the territory of the country;

6. produced under the conditions laid down in the Article. 47 para. 1 points 1, 2, 4 or 5 and intended for intra-Community supplies or for export.

2. excise goods which are exempt from excise duty or subject to a zero rate of excise duty shall also be released from the excise duty marking obligation.

3. (repealed)

4. (repealed)

5. The excise goods referred to in paragraph. 1 points 3 and 6 may be without excise signs entered into a free zone or to a customs warehouse or issued from a warehouse of finished goods subject to a written notification of the competent primer of the customs office prior to the date of introduction of the products excise duty on a free zone or the customs warehouse or the release of the excise goods from the finished goods warehouse. The competent official of the customs office may order the convotion of excise goods to the border of the territory of the country in the case of their intra-Community supply or export, or until their entry into a free zone or in a customs warehouse. The convotion shall take place at the expense of the taxable person or the consignee of those products

6. A condition for exemption from the obligation to indicate excise duty marks as referred to in paragraph 1. Article 1 (4) is the lodging of a security for the amount of excise duty on the basis and in the manner applicable to securing customs duties on the basis of the customs legislation.

7. (repealed)

8. (repealed)

Article 119. [ Exemption from the obligation to indicate certain excise goods] 1. The Minister responsible for public finance may, by regulation, exempt from the obligation to designate certain excise goods the signs of excise duty, where:

1. this justifies the important interest of the State or of the persons required to mark excise goods by excise duty;

2) this is due to the provisions of European Union law or international agreements;

3. it shall indicate the destination of certain excise goods, in the form of samples for scientific, laboratory or qualitative research.

2. The Minister responsible for public finance in the regulation referred to in paragraph 2. 1, determine the period for which the exemption is to be made, and the conditions and arrangements for the application of exemptions in respect of certain groups of excise goods or for their purpose, taking into account the market situation in which excise goods are marketed, the specificity of the marketing of these products and the need to ensure control of the turnover.

Chapter 2

Rules and mode of application of excise duty

Article 120. [ Excise signs] 1. The signs of excise duty may, in particular, be of the form of the flag, characteristic signs or impressions of the stamp.

(2) The excise character shall be affixed to the unit of excise duty, or directly on an excise duty, in such a way that a photograph of the mark or the opening of the package at the place intended for the opening or use of the device shall be of a lasting and lasting character; visible damage to the mark in such a way as to make it impossible to reuse it, unless the excise mark is applied directly to the excise product in a durable way.

3. The unit package of excise goods shall be a self-contained packaging, directly protecting the excise goods:

1) single or reusable and

2) adapted or enabling it to be adapted for the storage, prominence and sale of excise goods in it or of it, and

(3) having the closure or the indicated place and manner of opening which is or may be adapted to the direct or indirect consumption of the product or enables the direct or indirect consumption of the product, and

4) suitable for packaging, storing and transporting it in bulk packaging or transport.

Article 121. [ Decision on the method of application of the excise duty on prepackages] 1. The competent chief of the customs office in cases of signs of excise duties in the case of unusual packages of individual excise goods, at the written request of the entity obliged to mark excise goods by excise marks, indicates, by decision, the way the affixing of excise duty marks on the unit packages of excise goods or on excise goods, taking into account the general rules for the affixing of excise duty marks.

2. The decision referred to in paragraph. 1, shall specify in particular the type, name and origin of the excise product, the content and type of packaging of the unit of excise duty, the detailed method of bearing the excise marks and the time for which the decision has been made.

Article 122. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation:

1. the characters of the excise signs and their designs, the quality criteria of the excise signs, the elements of the excise signs and the detailed modalities of their application for the type of excise goods in question typical of the type of excise goods in question;

2) a model application for an indication of the method of application of the excise duty characters.

2. The Minister responsible for public finances, by issuing the regulation referred to in paragraph 1. 1, takes into account:

1. the need to ensure control of the turnover of excise goods and on the correctness of the affixing of excise duty marks;

(2) the types of excise goods subject to excise duty marking;

3) the variety of prepackages used;

4) the need to apply adequate safeguards in the signs of excise duty.

Article 123. [ Photo of accise signs] 1. The signs of excise duty may be removed from the packages of individual excise goods or from the excise goods, for which they have been imposed, if the excise goods are not sold on the territory of the country.

2. I shall agree to a photograph of the signs of excise duty shall be issued by the competent Governor of the customs office at the written request of the entity obliged to mark excise goods with excise signs or the owner of excise goods marked with excise signs.

3. The following signs of excise duty are:

1. returned to their manufacturer, or

2) immediately destroyed under the supervision of the competent primate of the customs office.

4. The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed cases where the signs of excise duty may be taken out of the packages of individual excise goods or from excise goods;

2) conditions and mode of taking off the signs of excise duty;

3) a model application for a photo of excise signs.

5. The Minister responsible for public finances, by issuing the regulation referred to in paragraph. 4, take into account the cases of reimbursement of excise goods in relation to the physical defects occurring in them and the cases of the production of excise goods outside the territory of the country, and the need to ensure the safety of the excise system of excise duty.

Article 124. [ Obligation of excise duty to erase the excise duty] The Minister responsible for public finance may, by regulation, introduce the obligation to delete the unit of excise goods on the unit packaging of excise goods or excise goods on excise goods in order to prevent them from being relocated the use, specifying also the detailed conditions, the method and the mode of clearing of excise duty, taking into account the need to ensure the safety of the excise duty system.

Chapter 3

Procedure for the receipt of excise duty marks

Article 125. [ Procedure for the receipt of excise duty marks] 1. Tax signs of excise duty shall be obtained by registered, according to art. 16, the entity that is:

1) the operator of the tax warehouse, subject to point 6;

2. importer;

(3) the entity making the intra-Community acquisition;

4) a tax representative;

(5) the production entity referred to in Article 3 (5). 47 para. 1 points 1, 2, 4 or 5;

6) the owner of the excise goods referred to in art. 13 (1) 3;

7) the entity referred to in art. 116 (1) 1 point 7.

1a. In the case of excise goods, which after the import and the admission to trading are to be sent by registered consignor using the suspension procedure of excise duty to the tax warehouse on the territory of the country, the signs of excise duty may receive the importer, the operator of the tax warehouse or the owner of the products referred to in Article 13 (1) 3, where it will lead these products out of the tax warehouse.

1b. Tax signs of excise duty shall also be provided by the entity carrying out the activities referred to in art. 9b ust. 1 points 1-3.

1c. Tax signs of excise duty shall also be given to the producer of wine referred to in art. 116 (1) 1b.

2. Legalization signs of excise duty are sold:

(1) the holder of an excise duty free of excise duty, not marked, marked incorrectly or unsuitable as excise signs, in particular signs of defective excise goods;

2. the purchaser of the products referred to in point 1, disposed of by the competent authority of the public administration.

3. The subject of excise duty marking an excise duty shall submit preliminary demand for the signs of excise duty for the calendar year of the office serving the Minister responsible for public finance, by 30 October of the year prior to the year for which the initial demand is submitted.

4. In the event of the occurrence during the calendar year of the circumstances justifying the submission, amendment or withdrawal of the initial demand for the signs of excise duty, the entity concerned shall be obliged, as soon as those circumstances arise, to the immediate submission to the office serving the Minister responsible for the public finances of such a need, amendment or revocation, with the result that the final change in the initial demand for excise duty in the event of:

1. tobacco products may not be lodged after 30 September of the calendar year concerned and, if stored after 1 September of the calendar year concerned, may not exceed 5% of the quantity of the contract concluded in the last preliminary change the need, and if such a change has not been the case, in the initial demand;

2. changes in the design of the excise signs shall not be lodged after the expiry of the last day of the fourth month preceding the date of introduction of the new designs of excise signs, and if it is folded after the first day of the fourth month preceding the date of introduction the new design of the excise duty shall not exceed 5% of the quantity of the contract in the last amendment of the initial demand and, if such a change has not been made, in the initial requirement.

4a. The subject which did not receive the signs of excise duty included in the final modification of the initial demand for excise duty, referred to in paragraph 1. 4, by the end of the calendar year concerned, the payment of the amount to cover the cost of producing excise duty marks.

5. Non-submission of preliminary demand or the change of preliminary demand makes the resulting effects of the absence of excise duty chargeable to the entity required to mark excise goods marks the excise duty which has not fulfilled the obligation in this range.

(6) The Minister responsible for public finances will determine, by means of a regulation, a model of initial demand for excise duties, taking into account the need to ensure that operators are required to mark excise goods with an appropriate excise duty. the number and the corresponding types of those characters.

Article 126. [ The decision to issue tax signs of excise duty or the sale of legalization of excise signs] 1. The decision on the issue of tax signs of excise duty or the sale of legalization of excise signs shall be issued by the competent Governor of the customs office in matters of signs of excise duty on the written request of the entity obliged to mark excise goods with excise signs.

2. When submitting the application referred to in paragraph. 1, the applicant shall attach the documents as appropriate:

1) tax arrears in taxes constituting the income of the state budget, or lack thereof;

2) the type of business conducted and the possession of the permit, concession or registration of an entry in the register of entrepreneurs performing regulated activities within the meaning of the provisions of the Act of 2 July 2004. the freedom of economic activity;

3) the tax registration referred to in art. 16;

4) the notification of the proposed intra-Community acquisition-in the case referred to in art. 78 par. 1 point 1;

5) a complex security of tax receivables;

6. entitles to:

(a) carrying out the tax warehouse

(b) the acquisition or one-time acquisition of excise goods as a registered consignee,

(d) to act as a tax agent;

(e) removal from the tax warehouse of excise goods as a taxable person as referred to in Article 13 (1) 3,

(f) removal from the tax warehouse of excise goods as the entity referred to in Article 116 (1) 1 point 7;

(7) the excise goods held.

3. Prior to the adoption of a decision on the issue or sale of signs of excise duty, the entity required to mark excise goods marks the subject of excise duty, which applied for:

1) the issue of tax signs of excise duty-the payment of the amount constituting the tax marks of excise duty and the amount to cover the cost of the production of tax signs of excise duty;

2. sale of legalization of excise signs-pay the charge for these signs.

(4) The amount to be paid to cover the cost of producing excise duty marks shall be at least 80% of the total cost of their production.

(5) The proceeds obtained from the sale of the legalisation signs of excise duty and the proceeds of the amounts paid to the cost of producing tax signs of excise duty constitute the revenue of the State budget.

6. The Minister responsible for public finance shall determine, by way of regulation, the amount of:

(1) the amounts constituting the tax value of excise duty marks,

(2) the amounts paid up to cover the cost of producing excise duty marks,

3) receivables for the sale of legalization of excise signs,

4) costs of production of legalization signs of excise duty

-having regard to the need to safeguard excise duties, the amount of excise duty on excise goods covered by the obligation to mark excise duties and the expenditure incurred in the formation of excise duty marks.

Article 127. [ Refusal to issue or sell excise signs] 1. The competent chief of the customs office in matters of signs of excise duty shall refuse to issue or sell signs of excise, if:

1. the amount of the excise tax marks and the amount to cover the cost of the tax signs of excise duty shall not be paid, or

2) there will be no charge for legalization of excise duty marks, or

3) the required documents will not be deposited.

2. The competent primer of the customs office in matters of excise duty, guided by the possibility of the applicant to incur charges for public claims constituting the income of the state budget, may refuse to issue tax marks of excise duty Applicants:

1) which has tax arrears in taxes constituting the income of the state budget or

2) against whom enforcement, bankruptcy or liquidation proceedings are conducted, with the exception of the liquidation of a state-owned enterprise for its privatisation.

3. In the case of a decision to refuse to issue or sell the signs of excise duty by the competent primer of the customs office in matters of excise duty, respectively, the amount constituting the value of the tax signs of excise duty and the amount to cover the cost of production tax marks or legalisation marks of excise duty shall be repaid within 7 days from the date of the decision on refusal.

Article 128. [ Excise character edition] 1. The signs of excise duty shall be issued, at the request of the entity obliged to mark excise goods with excise duties, by:

1) the competent primate of the customs office in matters of excise duty;

(2) the label of excise duty.

2. The release of the excise duties by their manufacturer shall take place on the basis of an authorization to pick up the signs of excise issued by the chief of the customs office competent in the case of excise signs.

Article 129. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation:

1) a model application for the issue of tax signs of excise duty or for the sale of legalization signs of excise duty and for the issue of an authorisation to receive the signs of excise duty, as well as the model of this authorisation,

2) a detailed list and manner of the submission of the documents attached by the applicant to the application

-having regard to the need to identify the type and number of excise marks issued and the identification of the entities required to mark excise goods marks, as well as the frequency of applications.

Chapter 4

Rights and obligations arising from the use of excise duties

Article 130. [ Spacing or passing of excise signs] (1) The excise stock and the authorisations to accept the signs of excise duty may not be disposed of, or on any other basis, to derogate from or to be transferred for consideration or free of charge to other entities, subject to paragraph 1 (2). 3-5.

2. Signs of excise duty shall be returned:

1. to the competent head of the customs office in matters of excise duty, from which those signs have been received;

2. signs of excise duty.

(3) The importer, the operator who acquires the intra-Community acquisition and the tax representative may transfer excise signs to an entity established outside the territory of the country in order to bring them into the unit packages of excise goods or on the products thereof. excise duties which are the subject of an import or intra-Community acquisition.

4. The owner of the excise goods referred to in art. 13 (1) 3, may transmit the signs of excise duty in order to bring them into the unit packages of excise goods or on excise goods owned by the tax warehouse operator or to an entity established in the territory of a third country.

4a. The subject referred to in Article 4. 116 (1) Article 1 (7) may provide the operator of the tax warehouse with excise duty marks with a view to bringing them into the unit packages of excise goods or on excise goods.

5. The signs of excise duty may be given to the legal successors or entities transformed in cases of entering by them into the provisions of the tax law or the rights and obligations laid down by the Act of 29 August 1997. -Tax Ordinance.

6. The Minister responsible for public finance shall determine, by means of a regulation, the mode of transmission of the excise duty to legal successors or to the transformed bodies, taking into account the need for control over the transfer of excise and identification marks. the nature and number of excise duty characters transmitted.

Article 131. [ Excise signs damaged or destroyed] 1. (repealed)

2. (repealed)

3. (repealed)

4. (repealed)

5. (repealed)

6. The excise duty must be stored and transported in such a way as to ensure protection against theft, destruction or damage.

7. For damaged excise signs shall be considered the original signs of excise, in which a permanent and visible violation of physical properties allows to identify the characters as to originality, type, name, dimensions, series, registration number and date of manufacture.

(8) The signs of excise duty shall be regarded as the original signs of excise duty, where the permanent and visible infringement of physical characteristics makes it impossible to identify the mark as to its nature, name, series, identification number and date of manufacture.

9. For the lost characters of excise duty, the original marks of excise duty received by an entity obligatory for the determination of excise goods shall be considered as having lost them as a result of other circumstances than:

1. bringing excise duty signs on excise goods or packaging of excise goods and making a product for sale with an excise mark applied;

2. reimbursement of the signs of excise duty to the competent warden of the customs office in matters of excise duty, from which the entity has received the signs of excise duty, or to their manufacturer;

(3) the transfer of the excise duty marks by the importer, an entity which acquires an intra-Community acquisition or a tax representative to an entity established outside the national territory, with a view to bringing an excise product or a product on the packaging. excise goods which are the subject of an import or intra-Community acquisition;

4) the transfer of the signs of excise duty by the owner of the excise goods referred to in art. 13 (1) 3, or the entity referred to in art. 116 (1) 1 point 7, the operator of the tax warehouse for the purpose of bringing them into packaging units of excise goods or on excise goods;

5) the protection of the signs of excise duty by the competent authority of the public administration in connection with the control of the system of signs of excise duty.

(10) The Minister responsible for public finance shall determine, by means of a regulation, the method of transport and storage of excise duty, with the aim of ensuring adequate control over the issued excise duty.

Article 132. [ Deductions from the transmitted excise signs] 1. An importer, an entity that acquires an intra-Community acquisition and a tax representative shall be required to obtain from an entity established outside the national territory the settlement of the excise duties provided to it.

2. The owner of the excise goods referred to in art. 13 (1) 3, it shall obtain from the operator the tax warehouse or from the entity established in the territory of the third country the settlement of the excise duties provided to it.

2a. The subject referred to in art. 116 (1) 1 point 7, is required to obtain from the operator the tax warehouse the settlement of the excise duties provided to it.

3. The settlement should include, in particular, information on the type and number of signs of excise duty transmitted for the purpose of incurring the unit packages of excise goods or excise goods used to carry, damaged, destroyed, lost and not used.

4. The signs of excise duty damaged and the signs of excise duty which will not be used for the determination of excise goods should be returned to the entity which issued them, within 30 days from the date of their receipt by the entity to whom the signs of excise duty have been issued, from the entity to which the excise duties have been transmitted for the purpose of bringing them into the unit packages of excise goods or on excise goods.

5. The Minister responsible for public finance shall determine, by way of regulation, the detailed scope and timing of the settlement of excise duty marks, taking into account the need to ensure the correct and timely settlement of the excise duty.

Article 133. [ Excise signs damaged or destroyed] 1. Damaged and destroyed excise signs shall not be used for the assurance of excise goods or the packaging of the unit of excise goods.

2. Excise products marked with damaged or damaged excise duties shall not be sold.

3. Signs of excise duty damaged or destroyed before their removal shall be returned, within 30 days from the date of the determination of their damage or destruction, to the entity which issued them, or destroyed under the supervision of the competent authority of the customs office.

Article 134. [ Introduction of new model of excise character] 1. In the case of introduction of a new model of the sign of excise duty, the entities with the previous marks shall be obliged, within 30 days from the date of introduction of this formula, to return the unused marks to the entity which issued it.

2. The existing signs of excise duty on the unit packages of excise goods or on excise goods prior to the introduction of a new model of the sign of excise duty shall be valid for a period of 12 months counting from the date of introduction of the new model.

3. In the event of annulment of the decision referred to in art. 126 (1) 1, the entity required to mark excise goods marks shall be obliged to refund the signs of excise duty not used on the date of service of the decision declaring the invalid, the entity which issued them, within 14 days from the date of service an annulment decision.

4. In the event of the cessation of the activities referred to in art. 16 ust. 1, the entity required to mark excise goods marks shall be obliged to settle the signs of excise duty and to reimburse unused excise duty marks before the date of filing of the application for termination of such acts.

5. In the event of the acquisition of the rights and obligations of the entity obliged to designate excise goods marks, the settlement of excise marks and the return of unused signs of excise duty shall be carried out by the legal successor of the entity obligatory for the marking of products excise signs of excise duty or other persons who have taken over his rights and obligations, within 14 days of taking over the rights and obligations.

6. The Minister responsible for public finance may determine, by means of a regulation, longer than that referred to in the paragraph. 2 period of validity of existing excise duties, excluding excise duty marks on tobacco products, and differentiate it depending on the excise goods on which excise signs are applied, taking into account the safety of the excise duty system and the the control of the turnover of the excise goods.

Article 135. [ Reimbursement of unused and undamaged signs of excise duty] 1. Returning unused and undamaged excise signs shall be entitled, subject to Art. 136 8, without delay, the reimbursement of amounts paid in accordance with the tax value of excise duties or charges for the legalisation of excise duty, respectively, less the cost of their production.

2. The reimbursement shall not be subject to the amount paid to cover the cost of production of excise duty marks, except in the case of amounts paid to cover the cost of production of the tax marks of excise duty returned in connection with the introduction of a new model of the excise character or the annulment of the decision referred to in Article 126 (1) 1, if the returned signs are unused and undamaged, and their return occurs within the time limit referred to in Article 134 (1) 1 or 3.

3. The Minister responsible for public finance may determine, by means of a regulation, other cases of reimbursement of amounts paid in the value of tax signs of excise duty, taking into account the rules on the movement of excise goods and the cases in which the excise product will not be placed on sale on the territory of the country.

Article 136. [ Determination of excise signs of spirits, wine-makers] 1. The operator of a spirit or wine-based product shall be obliged, within 24 months of the date of receipt of the marks, to bear it on the unit packaging of spirits or wine products or spirits or, in the case of imports and intra-Community acquisitions, to bring in the country the spirit or wine products marked with those marks.

2. After the expiry of the period referred to in paragraph. 1, excise marks shall cease to be valid for the entity which has received it on the basis of a decision of the competent Governor of the customs office in matters of excise duty, and may not be applied by that entity to the unit packaging of spirits or wine-making products or for spirits or wine-making products.

3. The characters referred to in paragraph. 2, they shall be repaid within 60 days of the date of expiry of the validity of the entity which issued them.

4. The operator of tobacco products shall bear the signs of excise duty on the prepackages of tobacco products or tobacco products by the end of the calendar year corresponding to the production of excise duty marks. printed on these characters.

(5) From 1 January of the calendar year concerned, only excise duty marks with printed year of manufacture corresponding to the beginning of the calendar year may be applied to the unit packaging of tobacco products or to tobacco products.

(6) The excise duty on prepackages of tobacco products or tobacco products in a given calendar year shall be valid until the last day of February of the following calendar year.

(7) The excise duty on tobacco products not used until 31 December of the calendar year concerned shall be reimbursed by the end of February of the following calendar year to the operator who issued it.

8. Returning the signs of excise duty after the dates referred to in the paragraph. 3 and 7, there shall be no refund of the amounts paid in respect of excise duty marks, amounts paid to cover the cost of producing excise duty marks or charges for legalization of excise duty.

9. At the request of an entity obliged to designate tobacco products, the issue of a decision on the issue or sale of excise duty marks on tobacco products with a printed year of manufacture corresponding to the next calendar year and the issue of authorisation for the receipt of these excise duty marks and the issue of excise duty may take place before 1 January of the calendar year corresponding to the production of the signs of excise duty printed on those signs, subject to the receipt of excise duty marks, o which are referred to in art. 125 para. 4, and in the event of non-revocation, the payment of the amounts of the duties referred to in Article 4. 125 para. 4a.

10. Signs of excise duty received on the basis of the rules referred to in paragraph. 9 may be applied to the unit packaging of tobacco products or to tobacco products before 1 January of the calendar year corresponding to the production of the signs of excise duty printed on those signs, except that the exit of the tobacco products is marked as such. products from the tax warehouse outside the procedure for the suspension of excise duty, the import or intra-Community acquisition shall not take place before 1 January of the calendar year corresponding to the year of manufacture of the signs of excise duty printed on those signs.

Article 137. [ Way of refund of accise signs] The Minister responsible for public finances will determine, by way of regulation, the method of reimbursement of excise duty, taking into account the need to ensure the protection of those marks. Article 138. [ Excise signs damaged or destroyed in the marking process] 1. In the event of loss of signs of excise duty as a result of their loss, damage or destruction in the process of determination of excise goods by these marks, within the limits of the permissible standard of loss, to the operator of the tax warehouse, the owner of the products excise duties referred to in Article 13 (1) 3, the entity referred to in Article 3. 116 (1) 1 point 7, if the sign is in the tax warehouse on the territory of the country, and to the operator of the production referred to in Article 47 para. Points 1, 2, 4 and 5 shall be entitled to reimbursement of the amounts paid in respect of the tax mark of excise duty or the right to receive new excise duty marks in return.

2. The signs of excise duty damaged or destroyed in the tagging process shall be returned to the entity which issued them or destroyed under the supervision of the competent authority of the customs office.

(3) The reimbursement of amounts paid in respect of tax signs of excise duty or the right to receive new signs of excise duty in return shall be subject to the presentation of a confirmatory protocol:

1) loss, damage or destruction of excise signs and

2) the return of damaged or damaged excise signs or destruction of damaged or damaged signs of excise duty.

4. In exchange for signs of excise goods lost, damaged or destroyed in the process of marking excise goods, excise signs corresponding to the type and series, signs of excise duties lost, damaged and destroyed, appear to be signs of excise goods.

5. The Minister responsible for public finance shall determine, by means of a regulation:

1) the standard of permissible losses of excise duty signs incurred in the process of marking excise goods in relation to the total number of excise signs used during the calendar month to mark excise goods,

2) a team of activities which make up the process of marking excise goods with excise signs

-having regard to the need to check the correctness of the use of excise duty by the operators required to mark excise goods by excise duty.

SECTION VIa

Records and other dossiers

Art. 138a. [ Excise of excise goods and records of non-excise goods] 1. The subject of the tax warehouse shall keep the records of excise goods.

2. The logistic operator carrying out the tax warehouse in addition to the records referred to in paragraph. 1, keep a record of non-excise goods other than those constituting the equipment of the tax warehouse.

3. The residence referred to in paragraph 1 shall be provided for in paragraph 1. 1, should allow, in particular:

1. determination of the quantity, types and place of storage in the tax warehouse of excise goods:

(a) under suspension of excise duty,

(b) not covered by the suspension of excise duty, including:

-products exempted from excise duty, including exempt products, by reason of their use,

-products taxed at a zero rate of excise duty by virtue of their intended use as referred to in Article 89;

2. establishing the quantity and types of products from which the excise duty has been paid;

3. establishment of quantities and types of storage in one energy product container:

(a) under suspension of excise duty,

(b) from which the excise duty has been paid,

(d) taxed at a zero rate of excise duty by virtue of their intended use as referred to in Article 3 (1) of Regulation (EC) No matter. 89;

4. extract of the amount of excise duty, the collection of which is subject to suspension in connection with the suspension of excise duty, and the amount of excise duty which would be payable if the products were not exempted from excise duty;

5) fixing the quantity of excise goods entered into the tax warehouse and produced in the tax warehouse;

6) the fixing of the quantities of excise goods sent or received exempted from excise duty by reason of their intended use, the date of dispatch or receipt of such products, and the place of receipt in the event of their shipment and information on the delivery documents;

7) determination of the owner of the excise goods, other than the entity carrying out the tax warehouse, and the possession by that owner of the required concession in accordance with the provisions of the Act of 10 April 1997. -Energy law.

4. The residence referred to in paragraph 1 shall be provided for in paragraph 4. 2, it should make it possible to establish the quantities and the types of warehouses in the tax warehouse of non-excise goods other than those constituting the equipment of the tax warehouse.

Art. 138b. [ Records of excise goods dispatched under suspension of excise duty from the place of importation] 1. Registered consignors shall keep records of excise goods dispatched under the suspension procedure of excise duty from the place of import.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, should enable, in particular, the determination of the quantity and type of excise goods dispatched under the suspension of excise duty by a registered consignor and the determination of the amount of excise duty to which the collection is subject to suspension in for the application of the suspension procedure for excise duty and the entity to which the excise goods are dispatched.

Art. 138c. [ Excise records of intra-Community acquisitions] 1. Evidentation of intra-Community excise goods shall lead to:

1) a registered consignee, with the exception of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee;

2. the taxable person acquiring intra-Community excise goods listed in Annex No. 2 to the Act, located outside the procedure of suspension of excise duty, for the purposes of the pursued economic activity on the territory of the country;

(3) a taxable person acquiring intra-Community excise goods not listed in Annex No 2 to a law which is covered in the territory of the country by an excise duty other than that of zero.

2. The tax representative shall keep records of purchased intra-Community excise goods supplied in the territory of the country by the seller, whom he represents.

3. The enunciations referred to in paragraph. 1 and 2, should allow, in particular:

1) the determination of the quantity and type of excise goods purchased intra-Community;

2. determination of excise duty amounts;

3) the determination of the entity which sent the excise goods, and the entity for which the excise goods have been acquired intra-community.

4) (repealed)

4. The residence referred to in paragraph 1 shall be provided for in paragraph 4. Article 1 (1) should, in addition, make it possible to establish possession by the owner to whom the registered customer acquired the intra-Community acquisition of fuel, the required concession in accordance with the provisions of the Act of 10 April 1997. -Energy law.

Art. 138d. [ The book of control over the production of ethyl alcohol, the turnover and the use of alcohol] 1. To carry out the books of control over the production of ethyl alcohol, the turnover of it and its consumption shall be:

1) the tax warehourer;

2) an entity producing ethyl alcohol outside the tax warehouses on the basis of art. 47 para. 1 point 1 and points 4 to 5;

3) a zusing party.

2. The audit books referred to in paragraph 2. 1, should allow, in particular:

1) determination of the amount of ethyl alcohol produced, processed, processed by vinegar, contained in the warehouse, purified, contaminated, rectified, dehydrated, splintered in unit packaging and destroyed;

2. determination of excise duty amounts;

3) determination of the place and date of manufacture of ethyl alcohol, its processing, processing of vinegar, marketing it in the warehouse, its purification, contamination, rectification, dehydration, spillage in the unit packaging and destruction.

Art. 138e. [ Records of commercial documents accompanying the movement of excise goods] 1. The operator of the tax warehouse and registered consignor shall keep a record of the commercial documents accompanying the movement of excise goods other than those referred to in Annex No. 2 to the Act, covered by excise duty other than zero rate.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, it shall contain data on commercial documents, in particular as regards the excise agents and articles to which they relate.

Art. 138f. [ Records of excise goods released from excise duty on account of their use] 1. Ewidences of excise goods exempted from excise duty on account of their use shall lead to:

1) a registered consignee, with the exception of a registered consignee authorized for a one-off acquisition of excise goods as a registered consignee;

2) a stub entity;

(3) an operator using excise goods subject to excise duty free of excise duty on account of their intended use, excluding a consumable entity which uses only other hydrocarbons for heating purposes gases of CN codes 2711 12 11 to 2711 19 00.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, should enable, in particular, the determination of the quantities and types of excise goods dispatched or received from excise duty on account of their use, date of dispatch or collection of such products, and of the place of arrival in the case of such products the shipment and the information on delivery documents.

Art. 138g. [ Records of tobacco suede] 1. The Ewidence of the tobacco suede shall lead:

1) an intermediary tobacco operator;

2) a person authorized in the branch to represent a foreign entrepreneur, in the case where the intermediary tobacco entity is a foreign entrepreneur referred to in art. 20d point 1 (b);

3) the entity representing the foreign entrepreneur referred to in art. 20c, where the intermediary tobacco operator is a foreign entrepreneur referred to in art. 20d point 1 (a) c.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, should allow, in particular:

1. determination of the quantity of tobacco suede:

(a) acquired in the territory of the country,

(b) the intra-Community acquisitive,

(d) sold on the territory of the country,

(e) intra-Community delivered,

(f) exported,

(g) used by the intermediary tobacco operator,

(h) destroyed;

2. establishment:

(a) the entity from which the dried tobacco has been acquired or imported,

(b) the entity to which the smoked tobacco has been sold,

3. establishment of the quantity and method of processing of the tobacco suede, where the intermediary tobacco operator processes the drought of tobacco.

Art. 138h. [ Quantitative records of electricity] 1. The quantification of electricity shall lead to:

(1) a taxable person who is selling electricity to the final buyer;

2. the taxable person using the electricity in the case referred to in Article 9 ust. 1 points 3 and 4;

(3) the entity representing the entity referred to in Article 13 (1) 5;

(4) an entity carrying out intra-Community supplies or exports of electricity.

2. The provisions of the paragraph. 1. shall not apply to entities producing electricity from generators of a total power not exceeding 1 MW, which is not supplied to the installations combined and cooperating with each other for the transmission of that energy, but is used by the entity, provided that the energy products used for the production of that electricity have been paid excise duty at the level of the amount due.

3. The entities referred to in the paragraph. 1 (1) to (3) shall keep the records referred to in paragraph 1. 1, on the basis of indications of measuring devices at the final buyer or energy-using entity, and in the absence of measurement devices-on the basis of a co-factor specific level of energy consumption by the individual devices, indicated in the documentation carried out by the taxable person.

4. The entity referred to in paragraph 1. 1 point 4 shall keep the records referred to in paragraph 1. 1, on the basis of indications of measurement and settlement equipment, and in the absence of such possibilities-on the basis of the clearing documents.

5. The residence referred to in paragraph 1 shall be provided for in paragraph 5. 1, it shall contain, as appropriate, the data necessary for the determination during the monthly periods, with an accuracy of 0,001 MWh, of the total quantity of:

1) electricity produced, purchased in intra-Community, imported or purchased on the territory of the country;

2. electricity sold to the final purchasers on the territory of the country;

3) of electricity sold to entities holding a concession within the meaning of the provisions of the Act of 10 April 1997. -Energy law;

4. electricity supplied in intra-Community and exported products;

5) the electricity consumed for its own needs;

6. electricity exempted from excise duty on the basis of Article 4 (1) of the EC 30 par. 6, 7 and 7a and the provisions adopted on the basis of Article 39 (1) 1 point 2;

7) losses of non-taxable electricity referred to in art. 9 ust. 2.

6. In the absence of measuring devices enabling precise identification of the quantities referred to in paragraph. 5 points 5 and 7, the accountancy shall determine the estimates.

Art. 138i. [ Carbon products accountancy] 1. The eccentence of coal products shall lead:

1) a intermediary carbon entity selling coal products in the territory of the country to the final purchaser of the coal.

2) a coal-based entity using carbon products.

2. The residence of the intermediary carbon entity referred to in paragraph 2. 1 point 1, shall contain the following data:

1. the quantity of coal products sold on the territory of the country to the final purchaser of coal products, in kilograms, by name and by CN heading;

2) the date of sale of coal products and the date of their edition to the final buyer of the coal;

(3) the name and address of the final purchaser of the coal purchaser;

4) the date of issue of the delivery document or any other document replacing the delivery document and the number identifying the delivery document or other document replacing the delivery document on the basis of which the products were sold on the territory of the country to the final purchaser of the coal.

3. The residence carried out by the intermediary carbon entity referred to in the paragraph. Article 1 (2) shall contain data on coal products:

1) used in the framework of the exemptions referred to in Article 31a (a) 1, or

2) used for non-exempted uses

-broken down by month, in kilograms, by name and by CN heading.

Art. 138j. [ Registration of gas products] 1. The emission of gaseous products shall lead to:

1) a intermediary gas agent selling gas products in the territory of the country to the final gas purchaser;

2) a intermediary gas entity using gaseous products.

2. The residence of the intermediary gas operator referred to in paragraph 2. 1 point 1, shall contain the following data:

1. the quantity of gas products sold in the territory of the country to the final purchaser of gas products, in kilograms or cubic metres, respectively, by name and by CN code, and their caloriferous value;

2) the date of sale of the gas products;

3) the name and address of the final buyer of the gas purchaser, the name and address of the final buyer;

4. the date of issue and the number of the invoice or other document from which the payment of the receivables for the gas products sold by the taxable person on the basis of which the products have been sold in the territory of the country to the final gas purchaser is due.

3. If the sale of gas products is documented only by the fiscal receipt, the records kept by the intermediary gas entity referred to in the paragraph. Article 1 (1) should contain the data referred to in paragraph 1 (1). 2 points 1, 2 and 4.

4. The residence carried out by the intermediary gas operator referred to in paragraph 4. 1 point 2, shall contain the following data:

1. the quantity of gas products, as appropriate, for the operations carried out:

(a) used in the framework of the exemptions referred to in Article 31b par. 1, 2 or 3, or

(b) used for non-exempted purposes, or

(d) intra-Community acquisitions, or

(e) intra-Community delivered, or

(f) imported, or

(g) exports, or

(h) acquired in the territory of the country, or

(i) sold in the country

-broken down by month of operation, in kilograms or cubic metres, as appropriate, by name and by CN code, and their caloriferous value;

2. the date and address of the location of the action;

3. in the cases referred to in point 1 (b). D-i, the data of the counterparties with which these operations have been performed.

5. The epidences referred to in paragraph 5. 1, shall be carried out on the basis of indications of measurement-clearing equipment and, in the absence of these devices, on the basis of a coefficient of collection of the gaseous products by the individual devices indicated in the documentation carried out by the taxpayer.

Art. 138k. [ Records of the type, quantity and value of excise goods] Records of the type, quantity and value of the excise goods referred to in Article 118 (1) 1 points 1 to 3 and 6 shall lead to:

1) the tax warehourer;

2. the importer of excise goods;

(3) an entity engaged in the acquisition of intra-Community excise goods;

4) an entity producing excise goods, according to art. 47 para. 1 points 1, 2, 4 or 5;

5. the owner of the excise goods referred to in art. 13 (1) 3.

Art. 138l. [ Accountancy of tax signs of excise tax] 1. The evension of tax signs of excise duty shall lead:

1. the entity obligatory for the determination of excise goods by excise duty marks;

2. the operator of the tax warehouse on the territory of the country, to whom the owner of the excise goods referred to in art. 13 (1) 3, or the entity referred to in art. 116 (1) In the first paragraph of Article 1 (1), a number of excise duties on excise goods or on excise goods owned by the excise goods in the form of an excise duty or on excise goods owned by him or by excise

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, should allow, in particular, to determine the number of marks of excise duty received, issued, used for bringing, damaged, destroyed, lost and returned.

Art. 138m. [ Protocols] 1. The following protocols shall be drawn up:

1) destruction of unfit for consumption, further processing or consumption to be controlled:

(a) tobacco suede,

(b) other than droughts of excise goods;

2) loss, destruction, damage, photo, destruction of damaged or damaged signs of excise duty and the issue or return of excise signs;

3) the determination of the amount of ethyl alcohol during its release from the distillery;

4) denaturation of ethyl alcohol. 2. The protocols referred to in paragraph 1 1, shall be drawn up in paper form.

3. The protocols referred to in paragraph 1. 1 point 1 shall be drawn up in at least two copies. One copy of the minutes shall be sent immediately to the chief of the customs office competent for excise duties, except in cases where the representative of the competent tax authority has been involved in the activities which are confirmed by the protocol.

4. The protocols referred to in paragraph 1 1 point 2, shall be drawn up in at least three copies. The copy of the minutes shall be sent immediately to the chief of the customs office responsible for excise duties and to the chief customs officer of the customs office competent for excise duties, except in those cases where, in the acts which he or she may have, he or she has been responsible for the use of the confirms the protocol, participated in a representative of the competent tax authority.

5. The protocols referred to in paragraph 1. Points 3 and 4 shall be drawn up in duplicate and, where the ethyl alcohol is to be sent to another body, the protocol shall be drawn up in triplicate. One copy of the Protocol shall be received by the Chief Executive of the Customs Office competent for excise duties and, in the case of a check carried out as a permanent inspection within the meaning of the Article. 30 par. 6 of the Act of 27 August 2009. o Customs Service-an organizational cell established by the Chief Executive of the customs office on the premises of the subject to be checked in accordance with art. 30 par. 6 of this Act, except in cases in which in the activities which are confirmed by the protocol, was attended by a representative of the competent tax authority.

(6) The protocols should make it possible, in particular, to determine accordingly:

1. the date of destruction and the quantity and nature of the excise goods destroyed;

2) the date of destruction, loss, damage, photo, release or return of signs of excise duty and the quantity and type of destroyed, lost, damaged, removed, issued or returned signs of excise duty;

3) the manner of destruction of excise goods;

4) the stock of ethyl alcohol in the distillery store before its release and after its release and the amount of ethyl alcohol in the transport vessels;

(5) the quantities collected for the contamination of ethyl alcohol, the type and quantity of the added contaminant or the added contaminant and the quantities of ethyl alcohol obtained obtained.

Art. 138n. [ Inventory of damaged or poorly marked products] Where the intended determination of excise goods by excise duty is due to damage to the excise marks on those products, the malmarking of those products or the indication of their inappropriate excise duty marks, as well as for the reason of the failure to take account of the the occurrence of excise goods not covered by excise duties shall be made by the entity and shall present it to the competent Chief of the Customs Office within 3 days from the date on which the occurrence of such events is determined or from the date of their occurrence, to confirm it. Art. 138o. [ Documentation containing information on production activities relating to the production of beer or wine] Operators engaged in the production of beer or wine shall be required to keep records of production activities relating to those products. Art. 138p. [ Replacement of records of records kept under the tax law] 1. Ewidences and other dossiers referred to in art. 138a-138l and art 138o, shall be carried out in paper or electronic form.

2. Ewidences referred to in art. 138a-138c and art 138e-138l, may be replaced by documentation based on tax laws other than the provisions of excise duty, or on the basis of accounting regulations, provided that the documentation contains all the data required for a given Records.

Art. 138q. [ Preservation of records and records] 1. Ewidences and other dossiers referred to in art. 138a-138o, should be kept for control purposes for a period of 5 years, counting from the end of the calendar year in which they were drawn up.

2. The invoices and other documents from which the payment of the receivables for the gas products sold by the taxable person referred to in Article 138j (1) shall be paid. In accordance with Article 4 (2), the Member of the European Union and the Member of the European Union shall be kept for control purposes for five years from the end of the calendar year in which they

Art. 138r. [ Statement of delivery documents issued] 1. An entity that issues a delivery document shall draw up a quarterly statement of delivery documents issued. One copy of this statement shall be sent to the competent Chief of the Customs Office by the deadline of 25. the day of the month following the quarter to which the statement relates.

2. The schedule referred to in paragraph 2. 1, it shall include the date on which it was drawn up, the name and the name and address of the establishment or place of residence of the compiling body, and a list of delivery documents issued indicating the date of issue of the document, and the case of excise goods referred to in Article 32, and in the cases specified in the implementing rules issued on the basis of art. 38 par. 1, and Art. 38 par. 2 pt. 1 or art. 39 (1) 1, the name and address of the consignee or the place of residence of the recipient of the products released, the CN code and the quantity of products released to the consignment document.

3. The entries to be entered in the statement referred to in paragraph 1. 1, shall be carried out chronologically, in a lasting and explicit manner, immediately after the issue of the delivery document. The tab of the statement shall be numbered sequentially from the number one and shall be stamped by the stamp of the compiling entity. The amendment should be made in such a way that the deleted original text remains legible. The amendment should be confirmed by the signature of the person making the amendment, with the date of its implementation.

4. The schedule referred to in paragraph. 1, may be drawn up and communicated to the head of the customs office referred to in paragraph 1. 1, in electronic form, in the manner agreed with this chief.

5. The provisions of the paragraph. 1-4 shall apply mutatis mutandis where the delivery document is an invoice.

Art. 138s. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed scope of the data, which should be included in the records referred to in art. 138a ust. 1, art. 138b, art. 138c, art. 138e-138g and art 138l, and the protocols referred to in art. 138m ust. 1,

2) the manner of keeping the records referred to in art. 138a ust. 1, art. 138b, art. 138c, art. 138e-138l

3) the specimen records referred to in art. 138l, and the templates of the protocols referred to in art. 138m ust. 1 points 2 to 4,

4) the types of audit books referred to in Art. 138d ust. 1, the detailed scope of the data to be kept in those books, and the designs of those books, and the way in which they are carried out,

5) the types of documentation referred to in art. 138o, the detailed scope of the data that should be included in this documentation, and its patterns, as well as the way of its conduct

-having regard to the need to ensure proper control of excise goods and excise duty marks, as well as the proper collection of excise duty on excise goods and the operation of excise duty exemptions.

CHAPTER VII

Amendments to the provisions in force, transitional and final provisions

Chapter 1

(bypassed)

Article 139. (bypassed)

Article 140. (bypassed)

Article 141. (bypassed)

Article 142. (bypassed)

Article 143. (bypassed)

Article 144. (bypassed)

Article 145. (bypassed)

Article 146. (bypassed)

Article 147. (bypassed)

Article 148. (bypassed)

Article 149. (bypassed)

Article 150. (bypassed)

Article 151. (bypassed)

Article 152. (bypassed)

Article 153. (bypassed)

Chapter 2

Transitional provisions

Article 154. [ Rise of tax liability] 1. Where the excise duty in excise duty on non-harmonized excise goods within the meaning of the Act referred to in art is concerned 168, arose before the date of entry into force of this Act and the excise duty due not to have been paid until that date, the provisions of the existing law apply.

2. Where the excise duty in excise duties on harmonised excise goods within the meaning of the Act referred to in Art. 168, arose before the entry into force of this Law, but until that date the suspension of excise duty has not been completed, the provisions of this Law shall apply.

3. If the excise duty in excise duties on excise goods contained in the tax warehouse was not formed before the date of entry into force of this Act, the provisions of this Law shall apply, assuming that the tax obligation arose from the moment of introduction of these excise goods into the tax warehouse.

4. If the tax obligation in situations other than those mentioned in paragraph. 1-3 arose before the date of entry into force of this Act and the excise duty due not to have been paid until that date, the provisions of the existing one are applicable.

5. If the harmonized excise goods within the meaning of the Act referred to in art. 168, have been, as products exempt from excise duty, derived from the tax warehouse before the date of entry into force of this Act, the provisions of the existing one shall apply.

Article 155. [ Registered subject] 1. A subject registered on the basis of art. 14 para. 1 of the Act referred to in art. 168, shall be considered to be a registered entity in accordance with art. 16, without the need to confirm this circumstance by the competent chief of the customs office.

2. A taxable person carrying out activities in the scope of excise goods covered only by a zero rate of excise duty registered before the date of entry into force of the Act shall be subject from the office of removal from the register by the competent chief of the customs office.

3. An entity not subject to the obligation to submit a registration application on the basis of art. 14 para. 1 of the Act referred to in art. 168, and subject to such a requirement on the basis of Article 16 ust. 1, is obliged to comply with this obligation within 30 days from the date of entry into force of the Act.

4. An entity conducting business activities in the field of energy products referred to in art. 89 par. 2, on the day of the entry into force of the Act, not being a registered entity in art mode. 16 ust. 1, shall be obliged, within 14 days from the date of entry into force of the Act, to notify the competent warden of the customs office, in order to determine the permissible standards of consumption referred to in art. 85 (1) 2 point 2.

5. The notifications referred to in paragraph 5. 4, it does not have to carry out an entity which was a registered entity on the basis of art. 14 para. 1 of the Act referred to in art. 168.

Article 156. [ Permits] 1. Permits to conduct the tax warehouse, operating as a registered trader, operating as an unregistered trader and carrying out activities in the capacity of a tax representative issued before the day the entry into force of the Act remains in force.

2. Conduct in the cases of permits issued on the basis of the Act referred to in art. 168, instituted and not completed before the entry into force of the Act are carried out on the basis of this Law.

Article 157. [ Excise security] 1. To excise securities lodged before the date of entry into force of the Act and for exemptions from the obligation to lodge excise duties granted before the date of entry into force of the Act the existing provisions shall apply, with the said Article. 64 par. 7 shall apply to them as from the date of its entry into force.

2. The excise duties referred to in paragraph 1. 1, with the specified expiry date, may not be extended.

3. Exemptions from the obligation to lodge an excise duty granted before the date of entry into force of this Act shall not be extended.

Article 158. [ Proceedings in cases of drawback of excise duty] Proceedings in cases of reimbursement of excise duties due on the basis of the provisions of the Act referred to in art. 168, and not before the date of entry into force of the Act, are carried out on the basis of existing regulations. Article 159. [ Application for permit of exit] 1. The subatter referred to in art. 13 (1) 3, which, within one month from the date of entry into force of the law, has lodged an application for the authorization of exit from the date of entry into force of the Act, may, after the application, without this permission, derive as a taxable person of excise goods from someone else's a tax warehouse beyond the procedure of suspension of excise duty, but no longer than for a period of 3 months from the date of entry into force of the Act.

2. The subject, which within a period of one month from the date of entry into force of the Act, submitted to the competent Chief of the Customs Office the application referred to in Art. 56 par. 1 and 2, as well as excise security, may, upon application, without the authorisation referred to in Article 3 (2), and without authorisation, 56 par. 1, carry out activities as a intermediary entity, no longer than for a period of 3 months from the date of entry into force of the Act.

Article 160. [ Standards for permissible loss and consumption of excise goods] 1. Decisions fixing the limit values for the abducts and the permissible standards for the consumption of harmonised products, issued on the basis of art. 5 par. 3 of the Act referred to in art. 168, and concerning the standards of permissible discounts and permissible wear standards, also established on the basis of the Act, shall remain in force no longer than until the decision on the basis of the Act is issued.

2. Decisions fixing the limit values for the abducts and the permissible standards for the consumption of harmonized products, issued on the basis of art. 5 par. 3 of the Act referred to in art. 168, and concerning the standards of permissible bulbs and permissible wear standards, which are not established on the basis of the Act, lose power from the date of entry into force of the Act.

Article 161. [ The entity acquiring a small quantity of energy products as a by-product] Entity that obtained a small quantity of energy products as a by-product, referred to in Article 87 (1) 2, shall be obliged within 14 days from the date of entry into force of the Act to notify the competent authority of the customs office of the type of activity carried out and the type of products obtained in writing. Article 162. [ Electricity Clearing Period] 1. If the trading period of electricity started before the entry into force of the Act and also covers the period of validity of the Act, the seller of electricity is required on the issued to the final purchaser of the invoice to include the excise duty they are due for the relevant period of validity of the law to which the invoice relates.

2. In the absence of possibility to determine the amount of electricity received during the period of validity of the Act, its quantity shall be determined in proportion to the period of validity of the Act in relation to the accounting period.

3. The exemption referred to in art. 30 par. 1, shall apply on the basis of a document confirming the remission of a certificate of origin of electricity produced not earlier than on the date of entry into force of the Act.

Article 163. [ Excise exemptions] 1. For the period up to 1 January 2012 It shall be exempt from excise duty, coal and coke falling within CN headings 2701, 2702 and 2704 00, for heating purposes.

2. For the period up to 31 October 2013 or until the share of natural gas in the consumption of energy in the territory of the country reaches 25% of the excise duty of natural gas (wet) of CN codes 2711 11 00 and 2711 21 00, intended for heating purposes. However, at a time when the share of natural gas in energy consumption will reach 20%, until 31 October 2013. the rate of excise duty shall be equal to 50% of the rate specified in the Article. 89 par. 1 point 13. The Minister responsible for public finances announces, by means of a notice in the Official Gazette of the Republic of Poland "Monitor Polski", information on the achievement of the level of natural gas participation referred to in the first sentence.

3. The duration of the exemption referred to in paragraph 3 shall be valid. 2, the excise duty is exempt from excise duty of other gas hydrocarbons of CN code 2711 29 00, intended for heating purposes.

4. The duration of the exemption referred to in paragraph 4 shall be valid. 2, the excise goods referred to in Article 5 shall be exempt from excise duty. 89 par. 1 point 15 (b) b.

Article 164. [ Use of a zero rate of excise duty] 1. Until 31 October 2013 instead of the excise duty as referred to in Article 89 par. 1 point 12 (a) The second indent, to the excise goods referred to in that provision, shall be subject to a zero rate of excise duty.

2. Rules of Art. 89 par. 1 pt 3 , 7 , 8 and 12 (a) b shall apply as from the date of notification of the positive decision of the European Commission on the compatibility of the public aid provided for in those provisions with the common market.

Article 165. [ Delegation] The Minister responsible for public finance may, by Regulation, by 31 December 2011, reduce excise duty rates on excise goods laid down in the Act and to differentiate them according to the type of excise goods and to lay down the conditions for the their application, for a period of not more than 3 months at intervals of at least three months, in respect of individual excise goods, taking into account the economic situation of the State. Article 166. [ Use of the size of the most popular price category of cigarettes] Until 31 December 2009 the size of the most popular price category of cigarettes fixed for 2009 on the basis of the law referred to in Article 4 shall apply. 168. Article 167. [ Validity of excise signs] The signs of excise duty issued on the basis of the Act referred to in art. 168, are valid.

Chapter 3

Final provisions

Article 168. [ Repealed provisions] The Law of 23 January 2004 shall be repealed. o Excise Tax (Dz. U. Entry 257 of late. zm.). Article 169. [ Entry into force] The Act shall enter into force on 1 March 2009.

¹⁾ This Act shall, in the field of its regulation, implement the following Directives:

1. Council Directive 83 /183/EEC of 28 March 1983 (1). on exemptions from the tax applicable to imports from Member States of private property of natural persons (Dz. Urz. EC L 105, 23.04.1983, p. 64, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 117, of late. zm.);

2. Council Directive 83 /182/EEC of 28 March 1983 (1). on tax exemptions in the Community relating to certain means of transport temporarily imported into one Member State from another Member State (Dz. Urz. EC L 105, 23.04.1983, p. 59, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 112, of late. zm.);

(3) Council Directive 92/12/EEC of 25 February 1992 (OJ 1992 L 94, p. on the general conditions for products subject to excise duty and on their holding, movement and monitoring (Dz. Urz. EC L 76 of 23.03.1992, p. l, with late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. l, str. 179, of late. zm.);

4) Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (Dz. Urz. EC L 316, 31.10.1992, p. 8, z Late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 3, t. 13, p. 202, of late. zm.);

(5) Council Directive 92/80/EEC of 19 October 1992 (OJ 1992 L 94, p. on the approximation of taxes on tobacco products other than cigarettes (Dz. Urz. EC L 316, 31.10.1992, p. 10, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 3, t. 13, p. 204, with late. zm.);

(6) Council Directive 92/83/EEC of 19 October 1992 (1). on the harmonization of the structure of excise duties on alcohol and alcoholic beverages (Dz. Urz. EC L 316, 31.10.1992, p. 21, with late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. l, str. 206, of late. zm.);

(7) Council Directive 92/84/EEC of 19 October 1992 (1). on the approximation of the rates of excise duty on alcohol and alcoholic beverages (Dz. Urz. EC L 316, 31.10.1992, p. 29; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 213);

(8) Council Directive 95 /59/EC of 27 November 1995 (5). on taxes other than turnover taxes which affect the consumption of tobacco products (Dz. Urz. EC L 291 of 06.12.1995, p. 40, z późn. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. l, str. 283, of late. zm.);

(9) Council Directive 95 /60/EC of 27 November 1995 (1). on the flag of gas oils and kerosene (Dz. Urz. EC L 291 of 06.12.1995, p. 46; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 289);

(10) Council Directive 2003 /96/EC of 27 October 2003. on the restructuring of the Community framework for the taxation of energy products and electricity (Dz. Urz. EU L 283, 31.10.2003, p. 51, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. l, str. 405, z Late. zm.);

11) Council Directive 2004 /74/EC of 29 April 2004. amending Directive 2003 /96/EC as regards the possibility for certain Member States to apply temporary exemptions or reductions in the level of taxation to energy products and electricity (Dz. Urz. EU L 157 of 30.04.2004, p. 87; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 2, p. 16);

12) Council Directive 2006 /79/EC of 5 October 2006. on the exemption from taxes on imports from third countries of small consignments of goods of a non-commercial character (Dz. Urz. EU L 286, 17.10.2006, p. 15);

13) Council Directive 2007 /74/EC of 20 December 2007. on the release of goods imported by travellers from third countries from value added tax and excise duty (Dz. Urz. EU L 346, 29.12.2007, p. 6).

Annex 1. [ LIST OF EXCISE GOODS]

Annexes to the Act of 6 December 2008.

Annex No 1

LIST OF EXCISE GOODS

Item	CN code	Name of the product (product group)
1	2	3
1	ex 1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or propulsion purposes
2	ex 1508	Groundnut oil and its fractions, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
3	ex 1509	Oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or propulsion purposes
4	ex 1510 00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509-if they are intended for heating purposes or propulsion
5	ex 1511	Palm oil and its fractions, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
6	ex 1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
7	ex 1513	Coconut (copra) oil, palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
8	ex 1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified-if they are intended for heating or propulsion purposes
9	ex 1515	Other liquid fats and vegetable oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, if they are intended for heating or propulsion purposes
10	ex 1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, if they are intended for heating purposes or propulsion
11	ex 1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15 of the Combined Nomenclature, other than edible fats or oils or their fractions of heading 1516-if are intended for heating or propulsion purposes
12	ex 1518 00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15 of the Combined Nomenclature, not elsewhere specified or included, if intended for calorious purposes or propulsion
13	2203 00	Beer made from malt
14	2204	Wine of fresh grapes, including fortified wines; grape must, other than that of heading 2009
15	2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
16	2206 00	Other fermented beverages (for example, cider cider, perry and mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
17	2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or more; ethyl alcohol and other spirits, denatured, of any strength
18	2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
19	ex 2701	Coal; briquettes, briquettes and similar solid fuels manufactured from coal, if they are intended for heating purposes
20	ex 2702	Lignite, whether or not agglomerated, excluding gagate-if designed for heating purposes
21	ex 2704 00	Coke and semi-coke, of coal, of lignite or of peat, whether or not agglomerated; retort coal-if intended for heating purposes
22	2705 00 00	Carbon gas, water gas, generatorial gas and similar gases, other than natural gas (wet) and other gaseous hydrocarbons
23	2706 00 00	Tar distilled from coal, of lignite or of peat, and other mineral tars, whether or not dehydrated or partially distilled, including recovered dragons
24	2707	Oils and other products of the distillation of high temperature coal tar; similar products, in which the weight of the aromatic constituents exceeds the non-aromatic constituents
25	2708	Pitch and pitch coke, obtained from coal tar, or of other mineral tars
26	2709 00	Petroleum oils and oils obtained from bituminous minerals, crude
27	2710	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these preparations Oils are the basic constituents of the preparations; waste oils
28	2711	Natural gas (wet roes) and other gaseous hydrocarbons
29	2712	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, ligate wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
30	2713	Petroleum coke, petroleum bitumen, and other residues of petroleum oils or of oils obtained from bituminous minerals
31	2714	Bitumen and asphalt, natural; bituminous or oil slate and bituminous sands; asphaltites and asphaltic rocks
32	2715 00 00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar, or on mineral tar pitch (for example, bituminous mastics, fluxes)
33	2716 00 00	Electricity
34	2901	Aliphatic hydrocarbons
35	2902	Cyclic hydrocarbons
36	ex 2905 11 00	Methanol (methyl alcohol)-not of synthetic origin-if it is intended for heating or propulsion
37	3403	Lubricating preparations (including refrigerant-lubricating liquids, screws and nuts, anti-rust and anti-corrosive preparations, anti-adhesion preparations for lubricants), and preparations of a kind used for the intrusion of textile materials, leather, furskins or other materials (excluding preparations containing, as an essential ingredient, 70% by weight of petroleum oils or of oils obtained from the bituminous minerals
38	3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for such mineral oils same objectives as mineral oils
39	3817 00	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
40	ex 3824 90 91	Mono-alkyl esters of fatty acids, containing by volume 96,5% or more of esters (FAMAE)-if intended for heating or propulsion purposes
41	ex 3824 90 97	Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included-if they are intended for heating or propulsion purposes
42	notwithstanding CN code	Cigarettes, smoking tobacco, cigars and cigarillos
43	notwithstanding the CN code of the product containing ethyl alcohol	Ethyl alcohol contained in articles other than excise goods of an actual alcoholic strength by volume exceeding 1,2% vol.
44	notwithstanding CN code	Other articles intended for use, offered for sale or used as motor fuels or fuel fuels, or as additives or admixtures for motor fuels or fuel fuels
45	notwithstanding CN code	Susz Tobacco

Explanatory notes:

ex-applies only to the product concerned in the position or code concerned.

Annex 2 (LIST OF EXCISE GOODS TO WHICH THE SUSPENSION OF EXCISE DUTY APPLIES AND THE PRODUCTION OF WHICH TAKES PLACE IN THE TAX WAREHOUSE AS REFERRED TO IN COUNCIL DIRECTIVE 92 /12/EEC)

Annex No 2

LIST OF EXCISE GOODS TO WHICH THE SUSPENSION OF EXCISE DUTY APPLIES AND THE PRODUCTION OF WHICH TAKES PLACE IN THE TAX WAREHOUSE AS REFERRED TO IN COUNCIL DIRECTIVE 92 /12/EEC

Item	CN code	Name of the product (product group)
1	2	3
1	ex 1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or propulsion purposes
2	ex 1508	Groundnut oil and its fractions, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
3	ex 1509	Oil and its fractions, whether or not refined, but not chemically modified-if they are intended for heating or propulsion purposes
4	ex 1510 00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509-if they are intended for heating purposes or propulsion
5	ex 1511	Palm oil and its fractions, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
6	ex 1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
7	ex 1513	Coconut (copra) oil, palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified-if intended for heating or propulsion purposes
8	ex 1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified-if they are intended for heating or propulsion purposes
9	ex 1515	Other liquid fats and vegetable oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, if they are intended for heating or propulsion purposes
10	ex 1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, if they are intended for heating purposes or propulsion
11	ex 1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15 of the Combined Nomenclature, other than edible fats or oils or their fractions of heading 1516-if are intended for heating or propulsion purposes
12	ex 1518 00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15 of the Combined Nomenclature, not elsewhere specified or included, if intended for calorious purposes or propulsion
13	2203 00	Beer made from malt
14	2204	Wine of fresh grapes, including fortified wines; grape must, other than that of heading 2009
15	2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
16	2206 00	Other fermented beverages (for example, cider cider, perry and mead), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
17	2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or more; ethyl alcohol and other spirits, denatured, of any strength
18	2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
19	ex 2707	Oils and other products of the distillation of high temperature coal tar; similar products, in which the weight of the aromatic constituents exceeds the non-aromatic constituents, only:
	2707 10	1) Benzol (benzene)
	2707 20	2) Toluol (toluene)
	2707 30	3) Ksylol (xylenes)
	2707 50	4) Other aromatic hydrocarbon mixtures, of which 65% or more by volume (including losses) distils at 250 ° C according to the ASTM D 86 method
20	from ex 2710 11 to ex 2710 19 69	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these preparations Oils are the basic constituents of
21	ex 2711	Natural gas (wet) and other gaseous hydrocarbons (excluding those of heading 2711 11 00, 2711 21 00 and 2711 29 00)
22	2901 10 00	Saturated acyclic hydrocarbons
23	ex 2902	Cyclic hydrocarbons, only:
	2902 20 00	1) Benzen
	2902 30 00	2) Toluene
	2902 41 00	3. o-Ksylen
	2902 42 00	4) m-Ksylen
	2902 43 00	5) p-Ksylene
	2902 44 00	6. Mixers of xylene isomers
24	ex 2905 11 00	Methanol (methyl alcohol)-not of synthetic origin-if it is intended for heating or propulsion
24a	ex 3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for such mineral oils For the same purposes as mineral oils, only:
	3811 11 10	1) Antiknock preparations, based on tetraethyl lead
	3811 11 90	2) Other anti-knock preparations based on lead compounds
	3811 19 00	3) Other anti-knock measures
	3811 90 00	4) Other
25	ex 3824 90 91	Mono-alkyl esters of fatty acids, containing by volume 96,5% or more of esters (FAMAE)-if intended for heating or propulsion purposes
26	ex 3824 90 97	Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, if they are intended for heating purposes or propulsion
27	notwithstanding CN code	Cigarettes, smoking tobacco, cigars and cigarillos

Explanatory notes:

ex-applies only to the product concerned in the position or code concerned.

Annex 3. [ LIST OF EXCISE GOODS UNDER THE OBLIGATION TO MARK EXCISE DUTIES]

Annex No 3

LIST OF EXCISE GOODS COVERED BY THE OBLIGATION TO MARK EXCISE DUTIES

Item	CN code	Name of the product (product group)
1	2	2
1	2203 00	Beer made from malt
2	2204	Wine of fresh grapes, including fortified wines; grape must, other than that of heading 2009
3	2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
4	2206 00	Other fermented beverages (for example, cider cider, perry and mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
5	2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or more; ethyl alcohol and other spirits, denatured, of any strength
6	2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
7	2710	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these preparations Oils are the basic constituents of the preparations; waste oils
8	2711	Natural gas (wet roes) and other gaseous hydrocarbons
9	3403	Lubricating preparations (including refrigerant-lubricating liquids, screws and nuts, anti-rust and anti-corrosive preparations, anti-adhesion preparations for lubricants), and preparations of a kind used for the intrusion of textile materials, leather, furskins or other materials (excluding preparations containing, as an essential ingredient, 70% by weight of petroleum oils or of oils obtained from the bituminous minerals
10	notwithstanding CN code	Cigarettes, smoking tobacco, cigars and cigarillos
11	notwithstanding CN code	Susz Tobacco

[ 1] It lost power on 1 October 2016. based on art. 59 of the Act of 20 May 2016. energy efficiency (Dz. U. Entry 831), which entered into force on 1 October 2016.

[ 2] The rates specified in the Rate Act are out of date.

Current rates of excise duty on motor fuels in force in 2017 were announced in the Notice of the Minister of Development and Finance dated 1 December 2016. on excise duty rates on motor fuels in the year 2017 (M.P. pos. 1192).

[ 3] The rates specified in the Rate Act are out of date.

[ 4] The rates specified in the Rate Act are out of date.

[ 5] The rates specified in the Rate Act are out of date.

[ 6] The rates specified in the Rate Act are out of date.

[ 7] The rates specified in the Rate Act are out of date.

[ 8] On the basis of art. 17 of the Act of 24 July 2015. amending the Excise Tax Act and some other laws (Journal of Laws of the European Union) 1479) art. 89 par. 3b in the wording given above. the law applies as from the date of the announcement of a positive decision of the European Commission on the compatibility of public aid provided for in those provisions with the common market.

The Act Of 6 December 2008 On Excise

Original Language Title: USTAWA z dnia 6 grudnia 2008 r. o podatku akcyzowym

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ACT of 6 December 2008 o Excise duty 1)

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ACT

of 6 December 2008

o Excise duty ¹⁾