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Permits for exemption from excise duty

1. Right to use fuel exempt from excise duty

Right to use fuel exempt from excise duty applies for air navigation in civil aircrafts operated by air carriers for commercial purposes or in state aircrafts, and for handlers of chemicals who use fuel for the production of products other than fuel.

Right to import or acquire fuel exempt from excise duty from the excise warehouses, and the right of a handler of chemicals to use fuel exempt from excise duty shall be granted with a permit that can be applied for in the Excise Centre of the residence or seat.

Upon applying for a permit for exemption from excise duty on fuel or upon applying for a permit for exemption from excise duty for a handler of chemicals by a person or body, the following information and documents shall be submitted to the Excise Centre of the residence or seat:

  1. A written application setting out the name of the applicant for a permit for exemption from excise duty on fuel, the address of residence or seat, the address of the place of business and the contact information of the applicant, and the purpose for which the fuel exempt from excise duty shall be used;
  2. Information concerning the quantity of fuel exempt from excise duty needed during the coming twelve months and the reasons for that quantity;
  3. Information concerning the quantity of fuel during the twelve months preceding the month of submission of the application, and the purpose for which the fuel was used;
  4. The rules for maintenance of records regarding the fuel exempt from excise duty;
  5. The maximum levels of loss of fuel exempt from duty.

2. Acquisition of alcohol exempt from excise duty

Permit for exemption from excise duty on alcohol

An application for a permit for exemption from excise duty on alcohol may be submitted by:

  1. a family physician operating as a sole proprietor, a company providing general medical care and emergency medical care, a person providing specialised medical care or nursing care;
  2. a social welfare institution;
  3. a producer of medicinal products;
  4. a person operating in the retail trade of medicinal products;
  5. a state, rural municipality or city agency;
  6. a person producing disinfectants;
  7. a person or body to whom the right to conduct veterinary activities has been granted;
  8. a research and development institution;
  9. a person or body to whom an education licence has been issued;
  10. a producer of cosmetic products;
  11. a producer of vinegar;
  12. a producer of food other than alcohol;
  13. a producer of flavourings with an ethanol content not exceeding 1.2 per cent by volume.

When compared to the previous Act, the present list of the persons to whom a permit for exemption from excise duty on alcohol may be granted has been extended on account of the persons operating in the retail trade of medicinal products, the state, rural municipality or city agencies, the producers of the disinfectants, vinegar, food other than alcohol, and the producers of flavourings. Persons who have the activity licences for the retail trade in medicinal products are permitted to issue spirits to the persons or bodies providing the health or veterinary services under conditions established by the Minister of Social Affairs, if the quantity of spirits exempt from excise duty does not exceed twenty litres per twelve calendar months.

Right to import alcohol or acquire alcohol exempt from excise duty from the excise warehouse keepers is granted with a permit for exemption from excise duty on alcohol, which shall be issued to an applicant by the Excise Centre of the residence or seat of the applicant. In the application for permit the following documents shall be submitted to the customs inspectorate:

  1. A written application setting out the name of an applicant for a permit for exemption from excise duty on alcohol, the address of residence or seat, the address of the place of business and the contact details of the applicant, and the purpose for which the alcohol shall be used;
  2. Information concerning the amount of alcohol needed during the coming twelve months and the reasons for that amount;
  3. Information concerning the amount of alcohol used during the twelve months preceding the month of submission of the application and the purpose for which the alcohol was used;
  4. The rules for maintenance of records regarding the alcohol;
  5. The maximum levels of loss of alcohol.

Novelty in the present Act if compared to the previous Act is that the assignment of the alcohol quantity shall be performed by the excise centres, earlier these quantities of alcohol, depending on the purpose for which it was used, were prescribed by a regulation of the Minister of Social Affairs, the Minister of Agriculture or the Minister of Education.

Indication of the maximum levels of loss of alcohol is a new requirement.

Excise duty exemption certificate

A person, who is not an excise warehouse keeper, has the right to import the denatured spirits and ester-aldehyde fraction on the basis of an excise duty exemption certificate issued in his/her name by the accredited laboratory. As a novelty the excise warehouse keepers are not obliged to have the excise duty exemption certificates upon acquisition of the ester-aldehyde fraction and denatured spirits because, if necessary, the customs officials can obtain the relevant information from the excise warehouse keepers. Also the customs officials have the right to attend the process of denaturing of spirits in the warehouses.

 

 

25.02.2016