Law No. 148 Of 27 July 1999

Original Language Title:  LEGE nr. 148 din 27 iulie 1999

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Law No. 148 of 27 July 1999 approving Government Emergency Ordinance nr. 50/1998 on the amendment of the provisions of Emergency Ordinance of Government No. 82/1997 concerning excise duties and other indirect taxes published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 360 of 29 July 1999, the Romanian Parliament adopts this law.


The sole article approving Government Emergency Ordinance nr. 50 of 14 December 1998 on the amendment of the provisions of Emergency Ordinance of Government No. 82/1997 concerning excise duties and other indirect taxes, as published in the Official Gazette of Romania, part I, no. 489 of 18 December 1998, with the following amendments and supplements: 1. In article I, section 2, paragraph 2 of article 5 shall read as follows: "fixed Amounts that represent the excise taxes payable on products and product groups are those set out in the annex. 1 to this emergency Ordinance. "
2. In article I, section 4, paragraphs 5 and 6 of article 6 ^ 1 shall read as follows: "these documents with special arrangements will be distributed Autonomous Regia lt; National Printing Office lt; gt; GT; each of the directorates of public finance and financial control of the County and State of Bucharest, on the basis of their request.
Demand for such documents will be determined by each trader individually. Their distribution by users will be made directly by the General Directorates of public finance and financial control of the County and State of Bucharest, for a fee, on the basis of orders by conforming to the specimen shown in the annex. 4 to this emergency Ordinance. Their approval will be granted only if the applicant warrants the purchase tax invoice and notices accompanying the consignment, as authorised economic operator in accordance with this Ordinance, to market alcohol and liquor. "
3. In article I, section 4, paragraph 9 of article after 6 ^ 10 is inserted in paragraph 1 with the following content: "businesses selling beer can use financial accounting information systems for issuing special forms, under the conditions laid down by the Ministry of finance for special forms to use pre-printed forms of Autonomous Regia lt; National Printing Office lt; gt; gt;. Businesses in General will ask for directions cause of public finance and financial control of the County and State to Bucharest a number. "
4. In article I, section 7, paragraph 3 of article 9 shall read as follows: "the total excise duty payable to the State budget for cigarettes shall be reduced by 35%, in a situation where economic operators manufacturers manufacturing recipes using at least 50% domestic tobacco production."
5. In article I, section 8, paragraph 2 of article 11 is hereby repealed.
6. In article I, section 9, paragraphs 5 and 6 of article 11 ^ 1 shall read as follows: "these documents with special arrangements will be distributed Autonomous Regia lt; National Printing Office lt; gt; GT; each of the directorates of public finance and financial control of the County and State of Bucharest, on the basis of their request.
Demand for such documents will be determined by each trader individually. Their distribution by users will be made directly by the General Directorates of public finance and financial control of the County and State of Bucharest, for a fee, on the basis of orders by conforming to the specimen shown in the annex. 4 to this emergency Ordinance. Their approval will be granted only if the applicant warrants the purchase tax invoice and notices accompanying the consignment, as authorised economic operator in accordance with this Ordinance, to market tobacco products. "
7. In article I, section 9 shall be inserted after point 9 ^ 1 with the following content: "9 ^ 1. Article 14 shall read as follows: Art. 14.-For auto fuels is due to State budget law on excise duties, established in lei per tonne of finished product, in accordance with the positions No. 9-11 of the annex. 1 to this emergency Ordinance. "
8. In article I, section 11, paragraph 2 of article 19 is hereby repealed.
9. In article I, section 12, paragraphs 5 and 6 of article 19 ^ 1 shall read as follows: "these documents with special arrangements will be distributed Autonomous Regia lt; National Printing Office lt; gt; GT; each of the directorates of public finance and financial control of the County and State of Bucharest, on the basis of their request.
Demand for such documents will be determined by each trader individually. Their distribution by users will be made directly by the General Directorates of public finance and financial control of the County and State of Bucharest, for a fee, on the basis of orders by conforming to the specimen shown in the annex. 4 to this emergency Ordinance. Their approval will be granted only if the applicant warrants the purchase tax invoice and notices accompanying the consignment, as authorised economic operator in accordance with this Ordinance, to market the coffee. "
10. In article I, paragraph 13, subparagraphs (c) and (f))) of article 21 shall read as follows: "(c)) of the transit regime products and products under temporary importation. For products imported temporarily shall be granted exemption provided for the submission of the trader importer a security equal to the amount of the excise duty. This warranty shall repay the trader only after completion of the customs regime granted; "
' f) the ethyl alcohol used in the production of food alcohol health; "
11. In article I, paragraph 14, after paragraph 1 of article 22 shall be included in paragraphs 2 and 3, with the following content: "In the case of alcohol produced from ethyl alcohol, health food, billing will be made indistinguishable, according to destination, as follows: a) the quantities of alcohol, delivered directly from manufacturers and pharmacies and sanitary units, billing will be made directly to the delivery prices that does not include the related excise duty ethyl alcohol used food as a raw material;
  

b) for quantities of alcohol, delivered to other beneficiaries than health units, pharmacy and billing is done at prices that include shipping and related excise duty ethyl alcohol used food as a raw material. In this case the excise duty will be highlighted in this invoice.
  

Businesses that sell alcohol, supplied directly from the manufacturer, may require the territorial tax bodies monthly repayment of excise duty to ethyl alcohol food, corresponding to the quantities of alcohol sold in health. The refund will be made on the basis of supporting documents, and only for the quantities actually sold. "
12. In article I, section 18, article 23 ^ 5 shall read as follows: Art. 23 ^ 5. -Businesses: domestic producers, importers, traders in wholesale and retail system, which realizes income from sales of ethyl alcohol, food, alcoholic beverages and other products for the food industry or consumption, food containing alcohol, tobacco products, coffee, coffee substitutes, coffee soluble coffee blends, including soluble, can operate only on the basis of marketing authorization issued by : the Ministry of Finance) in the case of alcohol;
  

(b) General directions) of public finance and financial control of the County and State of Bucharest, in the case of alcoholic beverages, tobacco products and coffee, as well as in the case of alcohol sold by traders of alcoholic beverages.
  

The authorization is issued with charging fees in response to an application, as set out in the annex. 15 to this emergency Ordinance, and the following documents: a) the certificate of registration issued by the trade register Office;
  

b) Imposta di registro certificate;
  

c) retrofitting of territorial tax body, indicating that applicants for authorisation do not have fiscal obligations towards the State budget shall not be considered fiscal obligations towards the State, within the meaning of this provision:-amounts in respect of which operators have obtained funding support from the Finance Ministry to pay them;
-the amounts set out in the following checks carried out by tax authorities and that are in various stages of appeal or in court;
-the amounts covered by the suspension of the execution of judgments given by courts;

Declaration of the applicant, d) its responsibility concerning the administrative offices, subsidiaries, branches, points of work stations, storage, offices, stores and any other places where they operate, and their addresses;
  

e) manufacturing license issued by the Ministry of agriculture and food, if domestic producers ' economic agents who obtain income from the sale of products subject to authorisation from their own production, accompanied, in the case of economic operators, manufacturers of equipment with a statement concerning the instruments of production, affected by tax supervisor;
  

f) import contracts concluded with foreign partners or import commands, as appropriate, in the event of economic agents importers who obtain income from the sale of products subject to authorisation, originating from own operations;
  

g) retrofitting territorial tax body, indicating possession of the patrimony of its own production capacity, domestic producers of alcoholic beverages and alcohol, other than spirits, wines and brandy.
  


The authorization shall be issued within 30 days of the date of submission of the complete documentation.
If a trader holds a marketing authorisation for a product or another of those subject to authorisation and licensing and other products, the term for the issue of the authorization is not more than 10 days.
For newly established businesses or businesses that complement its activity on line marketing of products subject to authorisation period for the submission of documentation is not less than 30 days before the date of commencement of activity for which authorisation is sought.
Model of authorization issued by the Ministry of finance or by the General Directorates of public finance and financial control of the County and State of Bucharest which is given in annex 4. 17 to this emergency Ordinance.
All commercial relations between producers, importers and traders in wholesale system products subject to authorization in accordance with this Ordinance, it will scroll on the contracts.
Transferring products subject to authorisation from a commercial company warehouse to another warehouse, without changing the ownership of the goods will be made on the basis of an opinion accompanying the consignment, with the same features as special tax documents. The length of the diagonal of each opinion will burn, as appropriate, "Alcohol-one", "liquor-one", "tobacco products-one", "coffee-one". These opinions shall be printed by the Autonomous Regia "Printer". Demand for such documents is established by each economic agent authorized, according to this emergency Ordinance, and distribute them to users will be made under the same conditions as in the case of invoices and accompanying special approvals.
Will not be authorized by the Ministry of finance businesses internal producers of alcohol and alcoholic beverages other than wines, schnapps and natural spirits, which derive revenue from the sale of these products and which: (a) tax obligations) record against the State budget;
  

b do not hold heritage) production capacity;
  

c) do not have the means to measure the production carried out in cases where the law so provides.
  

Authorization fees are listed in the annex. 16 to this emergency Ordinance.
Authorization shall be valid for the entire period of the activities referred to in paragraph 1. 1. Fees shall be paid in two equal instalments: the first instalment), in the amount of 50% of the total amount referred to in the annex. 16 to this emergency Ordinance, prior to the issuance of the authorization;
  

b) second tranche within a period of 6 months from the date of issue of the approval.
  

In a situation where a trader has paid the first installment of the authorization fee and received marketing authorisation but until the end of the term for payment of the second installment, in certain cases, it may not or no longer wishes to operate trading products subject to authorisation, the trader in question, on its own responsibility, by means of a written statement This situation, inform the tax body which i issued the authorization and no longer paid the second instalment.
Charges for authorisation to make come from the State budget and pour into the same account under which the excise duty is collected.
The contents of the authorization issued by the Ministry of finance or by the General Directorates of public finance and financial control of the County and State of Bucharest is presented in annex 4. 17 to this emergency Ordinance.
Track of these authorisations will keep issuing bodies, in a register intended for that purpose.
Products subject to authorisation, distributed in free trade zones, as well as in stores authorized under law to market goods under a "tax-free" are not covered by paragraph 1. (1) not mandatory use of special tax documents referred to in this emergency Ordinance.
Not covered by the authorisation regime weak alcohol drinks with an alcohol concentration under 0.5% by volume, and flavourings and essences that food cannot be consumed as they are used in the preparation of foodstuffs.
Settlements between economic agents engaged in the marketing of ethyl alcohol food will be done entirely by banking establishments. "
13. In article I, shall be inserted after point 18 18 points ^ 1-18 ^ 7, with the following content: "18 ^ 1. The title of chapter III and article 25 shall be repealed.
18 ^ 2. Article 26(2) shall read as follows: Art. 26.-excise duties and taxes provided for in this emergency Ordinance shall be determined and paid in lei, can change through State budget law 18 ^ 3. Article 27 shall read as follows: Art. 27.-responsible for calculating and paying State excise tax from crude oil and natural gas from domestic production returns in this shall bring to the Emergency Ordinance.
18 ^ 4. Article 30 shall read as follows: Art. 30.-are obliged to Payers keep track of excise tax from crude oil and natural gas from domestic production, as appropriate, in accordance with the methodological norms issued by the Ministry of finance in the implementation of this emergency Ordinance.
18 ^ 5. Article 31 shall read as follows: Art. 31. excise tax payers-tax, from crude oil and natural gas from domestic production, as appropriate, shall be required to submit monthly, not later than the 25th of the following month, the territorial tax body, imposing VAT, according to the model in the methodological norms issued by the Ministry of finance.
18 ^ 6. Article 32 shall read as follows: Art. 32.-excise tax from crude oil and natural gas from domestic production is carried out monthly, not later than the 25th of the following month, on the basis of tax statement, by transfer or in cash, as appropriate, on behalf of the State budget, opened at the territorial units of the State Treasury, and for imported products, the Customs authorities, at the same payment of customs duties.
18 ^ 7. In article 33, paragraph 1 shall read as follows: failure to pay excise tax from crude oil and natural gas domestically, within specified time limits, calculating the delay increases, according to the law. "
14. In article I, section 20, paragraphs 26, 27 and 30 of article 34 shall read as follows: "non-payment or late payment of the second tranche of authorization entails calculating the increases of late under the same conditions as in the case of other tax obligations. The delay of more than 30 days after the payment of the second tranche of the authorization fee withdrawal draws. After cancellation of the authorization is prohibited transactions subject to authorisation. During the same year the issuance of a new licence, at the request of the operator, is done with the payment of the related authorization and compliance with all the conditions imposed by this Ordinance upon initial emergency authorization.
Failure to comply with the obligations laid down in article 21. 23 ^ 5 para. 18 shall be imposed with a suspension for a period of 3 months, the permit procedure.

Conducting of marketing products subject to authorisation without authorization or to use special tax bills, according to this emergency Ordinance, constitutes unlawful deed and shall be imposed according to law. "
15. In article I, section 20, paragraph 28 of article 34 shall be repealed.
16. In article I, section 20 shall be inserted after point 20 ^ 1 with the following content: "20 ^ 1. Paragraph 1 of article 36 shall read as follows: the Ministry of finance will issue, within 60 days after publication of this emergency Ordinance in the Official Gazette of Romania, part I, guidelines concerning computers and the necessary forms used for excise duties and other indirect taxes, the tax for crude oil and natural gas from domestic production. "
17. In article I, section 21, article 37 shall read as follows: Art. 37.-appendices. 1-17 are an integral part of this emergency Ordinance. "
18. Article II shall read as follows: "appendices. 1, 2 and 3 to the Government Emergency Ordinance nr. 82/97, approved by law No. 196/1998, as amended, are replaced by appendices. 1, 2 and 3 to this emergency Ordinance. "
19. In article III, paragraph 4 shall read as follows: "also will be inventoried and declared the General directions of public finance and financial control of the County and State of Bucharest all stocks of alcohol in existence at the date of 31 December 1998, obtained in the service system. These inventories will be conducted no later than January 5, 1999 and will carry both target beneficiary of the benefit, as well as visa service provider. Within three days after submission of such inventories, but not later than the date of 8 January 1999, the territorial tax bodies shall verify the factual reality of these stocks and will target each inventory. If the reality of stocks will be proven factually, general directions of public finance and financial control of the County and State of Bucharest will release an economic agent, the recipient of the benefit, the authorization to market alcohol in stock. Charges for authorisation are laid down in the annex. 16 to this emergency Ordinance for domestic producers of alcohol. "
20. In article III, shall be inserted after paragraph 4 paragraphs 5-12 with the following contents:

"Businesses that sell retail products in the system subject to authorisation, which recorded stocks of these products after the entry into force of this emergency Ordinance, will sort through these stocks until 31 January 1999. Inventory lists will be drawn up on the kinds of products and will be submitted to the General directions of public finance and financial control of the County and State of Bucharest until February 5, 1999.
Within 10 days after filing the inventory lists, tax authorities will check the factual reality of these stocks and will target every inventory list.
For the year of entry into force of this emergency Ordinance, applications and documentation required for an authorization will be able to submit not later than March 31 of this year until the actual release of permits and to purchase special tax documents, under this emergency Ordinance, operators who have submitted no later than 31 March documentations required for issuing authorizations can operate and make use of the tax documents used before the entry into force This emergency Ordinance.
Businesses, domestic producers, importers and traders in wholesale and retail system for products subject to authorisation, which do not fulfil the conditions for obtaining the authorisation or do not wish to obtain permits for 1999, will be able to market products in stock only to authorized economic operators on the basis of an approval issued by the tax authority that has the power to issue the authorization.
On 1 March 1999, importers traders and operators carrying out trading activity fuels the car will carry out an inventory of stocks of such products.
A copy of the inventory lists, according to the legal provisions on the matter and certified by the economic operators concerned shall be filed within two days to the territorial tax bodies in whose territorial RADIUS they operate.
The amounts representing the difference between the amount of excise duty determined on the basis of the fixed amounts established by this emergency Ordinance, and the amount of excise duty paid be customs or at the purchase of domestic automotive fuels are made come from the State budget, the time of their delivery date datorării stock being inventoried.
These amounts due from the State budget shall be subject to the provisions of cap. IV lt; lt; common and final Provisions gt; GT; from Government Emergency Ordinance nr. 82/97, as amended. "
21. After article IV article IV is inserted: ^ 1 with the following content: "Art. IV ^ 1. -On the date of entry into force of this Act are hereby repealed:-article 1 of Government Emergency Ordinance nr. 18/1998 concerning the modification and completion of some regulations on excise duties and value added tax, as published in the Official Gazette of Romania, part I, no. 370 of 30 September 1998;
-Order No. 1/1999 modification of the Emergency Ordinance of Government No. 82/1997 concerning excise duties and other indirect taxes, as published in the Official Gazette of Romania, part I, no. 5 of 14 January 1999;
-Government Emergency Ordinance nr. 10/1999 concerning an extension of the time limit laid down in article 21. Paragraph 5. 1 of Ordinance No. 1/1999 modification of the Emergency Ordinance of Government No. 82/1997 concerning excise duties and other indirect taxes, as published in the Official Gazette of Romania, part I, no. 78 of 25 February 1999;
-Government Emergency Ordinance nr. 14/1999 modification of the Emergency Ordinance of Government No. 82/1997 concerning excise duties and other indirect taxes, as published in the Official Gazette of Romania, part I, no. 87 of 2 March 1999. "
22. Article V shall read as follows: Art. V.-Government Emergency Ordinance nr. 82/1997 concerning excise duties and other indirect taxes, as published in the Official Gazette of Romania, part I, no. 380 of 29 December 1997, approved by law No. 196/1998, as amended and supplemented, will be republished, posing a new numbering texts. "
This law was adopted by the Chamber of deputies at its meeting on 28 June 1999, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT, PAULA IVĂNESCU this law was adopted by the Senate at its meeting on 30 June 1999, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. NICHOLAS, PRESIDENT of the SENATE ULM SADR Bucharest, July 27, 1999.
No. 148.


Annex 1 L I S T comprising special usage fees (Excise) ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The designation of the crt Rate. or group of U.M. products (lei/U.M.)
 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 00 1 2 3 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ a. alcohol food, alcoholic beverages and other products for the food industry, food containing ethyl alcohol 1. Alcohol consumption; alcoholic beverages and other products for the food industry or consumption, food containing alcohol, with a greater concentration of 0.5% by volume; wines, wine-based products and herbal products distilled from wine, with an alcoholic strength exceeding 22% volume; armaniac and cognac, brandy hl pure alcohol 2,640,000 2 *). Hectolitre of alcohol drinks pure natural 1,800,000 3. Wines and wine-based products 3.1. Still wines hl/1 degree alcohol *) 7,200 3.2. Sparkling wines hl/1 degree alcoholic 12,000 3.3. Sparkling wine hl/1 degree alcoholic 36,000 3.4. Vermouth and other wine-based products *) with an alcohol strength not exceeding 22% volume, including hl/1 degree alcoholic 30,000 4. Hl beer/alcohol degree 1 19,200 b. tobacco products 5. 96,000 + 1,000 cigarettes cigarettes 20% *) 6. Cigarettes and cigars 1,000 pieces 84,000 7. Smoking tobacco intended 180,000 8 kg. Tobacco snuff and chewing tobacco kg 180,000 c. petroleum products 9. Premium gasoline, regular and normal 5,200,000 10 ton. Unleaded petrol ton 5,000,000 11. Diesel (Diesel fuel) ton 2,250,000 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ hl of pure alcohol) representing 100 litres of ethyl alcohol, with the concentration of 100% alcohol in volume at 20 ° C temperature, content in a given quantity of alcoholic product.
*) grade 1 hl/alcohol represents the alcoholic strength by volume in%, i.e. 1%.
) Except cider vinegar diet.
Percentage share) is applied on the tax base. 10 of this emergency Ordinance.
─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Annex 2 list of special usage fees (Excise) for other products and groups of products of import and the country ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ no. The designation of the crt Rate of excise duty. or group of products (%) (lei/U.M.)
 ──────────────────────────────────────────────────────────────────────────────
  0 1 2 3
 ──────────────────────────────────────────────────────────────────────────────
 1. Green coffee-10.800.000/ton 2. Roasted coffee substitutes, including coffee-14.400.000/ton 3. Coffee soluble coffee blends, including soluble-60,000/kg 4. Waters, mineral waters and aerated waters, containing sugar or other sweetened and with flavoring-24,000/hl 5. Products of natural fur (except rabbit, sheep, goat) 50-6. Articles made of Crystal *) 50-7. Jewelry of gold and/or platinum wedding bands, with the exception of 20-8. Cars and cars (including import, coiled) *): a) equipped with a gasoline engine cylinder capacity:-under the 1,601 cmc-normal pollution *) 1-with low pollution degree 0-with engine capacity between 1,800 and 1,601 cmc-normal degree of pollution 3-degree of pollution reduced 1.5--with cylinder capacity of between 2,000 and cmc-1,801 with normal pollution degree 6-low grade 3 pollution-with engine capacity between 2,500 and 2.001 CMC-normal degree of pollution 12-low pollution degree 6-cylinder capacity over 2,500 cc-normal degree of pollution with 18-degree of pollution with low 9-b) equipped with Diesel engine cylinder capacity:-under with cmc-1,601-normal pollution degree 1-degree of pollution with low 0-with engine capacity between 2,000 and 1,601 cmc-normal degree of pollution 3-

    -with reduced pollution 1.5-with engine capacity between 2,500 2.001 and cmc-normal pollution degree 6-low pollution degree 3-with engine capacity between 3,100 2,501 and cmc-normal degree of pollution 12-low pollution degree 6-cylinder capacity with over 3,100 cmc-normal degree of pollution with 18-degree of pollution with low 9-9. Perfumes, Eau de Cologne and Eau de toilette 20-10. Appliances videos recorded or reproduced, even incorporating a digital video signals; combine audio *) 15-11. Double radiocasetofoane with playback on tape or compact disc 15-12. Camcorder 15-13. Microwave ovens 15-14. Apparatus for air conditioning, window or wall, forming a single 15-15. Hunting weapons and weapons use individually, other than use military or sports 50-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ *) crystal glass By means having a minimum content of carbon monoxide of lead by weight of 24%.
*) Excise duties on cars and cars (including import, coiled) are reduced by 75% where the manufacturer uses over 50% raw materials, components, sub-assemblies and assemblies from domestic production.
Degree of pollution) is determined by the Autonomous Regia "Auto register", according to national regulation, "technical conditions for road vehicles, for the purpose of placing in circulation on public roads from Romania", developed in conjunction with similar laws in force in the European Union.
Combines audio products) are what bring together (in the same cabinet or in modules) at least four different functions or devices, of which at least three are audio functions (receipt, registration, reproduction).
─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Annex 3 list of tax from crude oil and natural gas from domestic production ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ no. Product name Tax crt. and product group U.M. (lei/U.M.)
 ──────────────────────────────────────────────────────────────────────────────
  0 1 2 3
 ──────────────────────────────────────────────────────────────────────────────
 1. Crude oil 51,616 2 ton. Natural gas 96,780 1,000 mc ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ annex 4 NOTICE of ORDER No. .. /special tax documents for the trader's Name..
    Fiscal registration code.
    Registered office: location/str. .. Nr. ..,., County, telephone.
 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Sorts U.M. T.V.A. Value Price Quantity The total value of the requested document, including uniform T.V.A.
 ──────────────────────────────────────────────────────────────────────────────
   1 2 3 4 5 6 7
 ──────────────────────────────────────────────────────────────────────────────
       . General direction of public finances (signature and stamp of the State financial control and to the applicant)./municipiului Bucharest date of approval of the order Number Series documents approved method of payment (signature and stamp) Annex 5 TRACK acquisition and utilization of special tax documents in month year..
    Trader's name: date of the headquarters town., str. .. Nr. ...,.,., tax code.
 ─────────────────────────────────────────────────────────────────────────────
 Nr. Explanation the number of number of opinions crt. tax invoice accompanying goods ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 1. Stock at beginning of 2. Purchases during the month 3. TOTAL I (row 1 + line 2) 4. The quantity used in the course of the month 5. Quantity cancelled during the month 6. TOTAL II (4th row + row 5) 7. Stock at the end of the month (row 3-6) ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Certified by the economic agent Date Signature Checked by the tax body Signature. ..
    The date.


Annex 6 of the General Directorate of public finance and financial control of the County and. .. /municipiului Bucharest the SITUATION concerning alcohol producers HAVE BEEN CREATED, existing to date.
 ──────────────────────────────────────────────────────────────────────────────
 Nr. Name Address Telephone Number Code/Crts Way. manufacturer (location/date fax tax and license Street and raw material number) used manufacturing ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 00 1 2 3 4 5 6 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ general Director, annex 7 the trader Name. ..
    Tax code of the Address list inventory of facilities used to produce alcohol ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Name Code Number capacity Capacity Consumption tax products production in energy-production of manufactured *) stalaţiei of monthly columns (monthly-liter destilare and produce pure alcohol) (kWh/month) cato-destilare refining in 24 hours and truth (refining * liters) of pure alcohol) ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 1 2 3 4 5 6 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Leadership Society ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ *) will score all types of alcohol obtained from distillation and refining, namely food, alcohol, ethyl alcohol, alcohol and/or, where appropriate, of synthesis alcohol.
*) Will highlight categories of products manufactured.
─ ─ ─ ─ ─ ─ ─ ─ ─ ─ the annex 8 trader Name. ..
    Tax code of the Address list inventory of plants used to produce alcoholic beverages distilled natural ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ tax code Number capacity capacity boilers or other taxpayers daily monthly excise duty uniform production facilities (litres of pure alcohol) (litres of pure alcohol) ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 1 2 3 4 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Leadership entity Annex 9 General Directorate of public finance and financial control of the County and. .. /municipiului Bucharest the SITUATION concerning producers of CENTRALIZING liquor distilled natural and boilers or other existing installations to date ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ no. Name Address Code Number crt Capacity Capability. produce (locality, tax-daily production of boilers and street business owners around the country (litres (liters number) monthly pay or other pure alcohol) pure alcohol) excise systems owners ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 00 1 2 3 4 5 6 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ TOTAL: ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Director general, Directorate General of annex 10 of public finance and financial control of the County and. .. /municipiului Bucharest the SITUATION concerning alcohol producers HAVE BEEN CREATED and existing production capacities at th. ..

 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. Designation Code Designation Number crt Capacity. produce-products fiscal Capacity production numbers of pla-manufactured *) column-by-tito — early Association of dis-monthly and you see your ventilation and ventilation (liters of refinery *) refining the cool pure) excise duty 24 hours (litres of pure alcohol) ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 00 1 2 3 4 5 6 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ TOTAL: ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ general manager, ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ *) will score all kinds of alcohol obtained from distillation, i.e. food, alcohol, ethyl alcohol, alcohol and/or, where applicable, synthetic alcohol.
*) Will highlight categories of products manufactured.
─ ─ ─ ─ ─ ─ ─ ─ ─ ─ the annex 11 record No. SAMPLER. /ended today, at Headquarters, the date on which it has proceeded on the basis of number and order/issuer, at the taking of the three samples, the total net weight (net or total volume). kg (l) of the lot, with invoice No. .. .
    Three samples have our next destination: a) a laboratory sample is intended for the purpose of issuing the certificate of expertise;
    b) a sample is intended for the operator and shall be forwarded with the report;
    c) sample is intended for the Customs Office at the customs clearance.
    The samples were taken according to the norms in force in Romania, namely:.
    The samples were packed, labelled and sealed with the seal (seals) No. .
    This report was completed in four copies, one for each signatory.
 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Part Name or signature of the Delegation that signed the empowerment ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ entity Representative ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Zrt laboratory approved ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ the customs authority ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ the delegate to the Office for consumer protection ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Annex 12 the general direction of CUSTOMS the Customs Office.
                            DOCUMENT of the free flow of alcohol and spirits in bulk from import tax Code entity Name.
    The address.
    Date of entry for customs purposes.
    External service provider and country of origin of the invoice number and date, foreign.
    Product names and actual alcoholic strength by volume expressed as a percentage of the quantity imported. ..
    Destination Customs point Leadership annex 13 the name of trader tax code.
    The address.
                             REGISTER on the situation of imports of alcohol and spirits in bulk and their destination ┌ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ package ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ┐ │ │ Imports made Recovery Mode │ │ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ you ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ │ │ D.V.I. No. The way you sing-Emo-Documentation-not-to-│ Co-Sing-Sing-Number Number ││ c (NUMA-pro-Ty to rea tulle │ me-d dul-enable-enable and Yes and Yes-││ r truth and go (pay-liter bumpy │ le r f you you do your do-your-││ t. date) su-alcohol zelor bumpy-be-e │ i-uti-ture cumen-││ his pure) zelor us │ 's Chris allowed │ │ │ ment be-c you │ │ │ plied by the ci ( litri în plată │
│ │a- l al- pro- │
│ │ru- cool duc- │
│ │lui pur) ţia │
│ │ pro- │
│ │ prie │
├──────────────────────────────────────┼───────────────────────────────────────┤
│ │ │
│ │ │
│ │ │
│ │ │
│ │ │
│ │ │
│ │ │
│ │ │
│ │ │
│ │ │
└──────────────────────────────────────┴───────────────────────────────────────┘
                                                                   Director Annex 14 Name trader tax code.
    The address.
                            The SITUATION concerning the use of alcohol in the month. year in. ..
─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ number and name of the quantities of excise duty Amount invoice date Price grantee delivered unit ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 00 1 2 3 4 5 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Leadership entity Annex 15 No. .. since.
                                APPLICATION for the granting of marketing authorization, trader based in., str., nr. , registered in the commercial register; , tax code, telephone, fax, telex, represented by, domiciled in., str.
Nr. bl ..., ..., et. ..,.,.,., holder of identity card/bulletin series No. , issued by, given the function, based on the parts attached to the file request authorization for marketing: 1 ...
    2.3. ..
    Date and. ..
                                       (signature)
    Lord/Lady director-general of Directorate General for. ..


Annex 16 authorization FEES for disposal of alcohol, alcoholic beverages, tobacco products and coffee ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No.
 CRT. Name of Fee activity authorization ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 1. Alcohol *) the domestic production-for) an annual production of up to 40,000 hl 50,000,000 lei-for an annual production of over 40,000 hl up to 120,000 hl 200,000,000 lei-for an annual production of over 120,000 hl 350,000,000 lei b) to import up to 40,000 hl/year 50,000,000 lei-over 40,000 hl/year up to 120,000 hl/year 200,000,000 lei-over 120,000 hl/year 350,000,000 lei 2. Alcoholic beverages *) for each of the marketing) assortment of alcoholic beverages from their own production or import their own operations and 10,000,000 lei b) for placing on the market of the following product groups in wholesale and retail system: 10,000,000 lei-spirits-brandy and natural spirits 10,000,000 lei-wines and wine-based 10,000,000 lei-lei 10,000,000 beer-imported alcoholic beverages 10,000,000 lei c) for the sale of alcoholic beverages in public catering system :-catering up to 40 seats at the table or at the bar 5,000,000 lei-catering with 41-100 seats at the table or at the bar 7,500,000 lei-catering with over 100 seats at the table or at the bar 10,000,000 lei-catering with seasonal 1/3 of the authorization fee per-ceputa units per-activity-manenta , the corresponding number of places-user at the table or at the bar-cantine-restaurant and canteen dinners 5 per cent of the fee charged for nima me catering d) for the marketing of alcoholic beverages in stores selling at retail prices the tax is levied on each unit, on the following product groups *), as follows:

    -spirits-wine and 1,000,000 lei drinks based on wine and schnapps 1,000,000 lei-natural spirits 1,000,000 lei-lei-1,000,000 beer import products 1,000,000 lei 3. Tobacco products to marketing cigarettes) coming from their own production 150,000,000 lei b) for the marketing of cigarettes originating its own import operations 150,000,000 lei c) for placing on the market of tobacco products other than cigarettes, derived from their own production 5,000,000 lei d) for placing on the market of tobacco products other than cigarettes, originating its own import operations 5,000,000 lei e) for the marketing of cigarettes and tobacco products in wholesale system 100,000,000 lei e ') for the placing on the market of tobacco products only other than cigarettes, wholesale 5,000,000 lei) for the marketing of cigarettes and tobacco products in retail system 1,000,000 Lions 4. Coffee, coffee substitutes, coffee soluble coffee blends, including soluble a) for the marketing of all coffee grades subject to authorisation from their own production or import from your own operations 50,000,000 lei b) for all other brands of coffee marketing subject to authorisation in the wholesale system 10,000,000 lei c) grades of coffee marketing subject to authorisation in public catering system *):-for confectioneries 2,000,000 lei-catering for up to 40 people at the table or at the bar 1,000,000 Lei-for catering with over 40 seats at the table or at the bar d 2,500,000 lei) for marketing of all coffee grades subject to authorisation, through units priced retail outlets 1,000,000 lei ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ to. *) 1. The level of annual production or import of alcohol annually, according to which it will be due to the authorization fee is declared by economic operators manufacturers or importers to request authorization.
2. under the conditions of transition from a lower installment to an installment, authorizing taxes paid will be settled in relation to the actual production or the quantity of imported alcohol.
3. Adjustment shall be made within 30 days of the expiry of the period of validity of the authorisation.
4. the fee shall apply under the same conditions and for producers of alcoholic beverages that sell alcohol.
**) 1. Through the assortment of alcoholic beverage means each type of drink with a different name.
2. For each new assortment of alcoholic beverages produced or imported subsequently to obtain initial authorization will require a new authorization, with the fee for.
The same principle may be applied for groups of spirits marketed in wholesale and retail system.
) For the rural area in the Centre of the commune of fee shall be reduced by 50%, and in 1968, with 75%.
The authorization fee for) coffee no longer charge and for catering enterprises that pay the fee for the authorization for the sale of alcoholic beverages.
B. for traders in retail system and catering, products subject to authorization holding responsible for the sales units that have different offices, the authorization shall be issued on payment of the appropriate fee for each unit. Authorization is done by the tax body in track where he is the legal person registered as paying taxes and fees.
─ ─ ─ ─ ─ ─ ─ ─ ─ ─ the annex 17 ROMANIA FINANCE MINISTRY Direction No. AUTHORIZATION on the basis of the legal provisions relating to excise duties and other indirect taxes, it authorizes the company headquartered in, registered with the trade register under no. the tax code for the marketing of the following products:
    ..
               General manager,.
           (signature and stamp)
                                The date of issue until the date.

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