Law on Excises and tax Warehouse

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Chapter one.

GENERAL PROVISIONS

Section I.

Application field

Art. 1. This law shall regulate the levying with excise tax as well as the control over the production, use, storage, movement and securing of goods, subject to levying with excise duty.

Section II.

Subject to levying with excise duty and tax obliged persons

Art. 2. Subject to levying with excise duty are:

1. alcohol and alcoholic beverages;

2. tobacco products;

3. energy products;

4. coffee and coffee extracts;

5. automobiles.

Art. 3. Tax obliged persons are:

1. the authorized warehouse keepers and the persons, registered under this law;

2. the persons, obliged under the Law for the customs, in regards to excise goods;

3. persons who in violation of this law have produced excise goods out of a tax warehouse or who have disposed with excise goods, for which excise duty was not paid;

4. end consumers, exempt from excise duty.

Section III.

Legal terms

Art. 4. In the context of this law:

1. Excise goods are the goods, indicated in art. 2.

2. Authorized warehouse keeper is a merchant within the meaning of the Commercial Law, who has received a license for producing, storing, receiving and dispatching of excise goods under excise duty suspension regime.

3. Tax warehouse is a place where excise goods are produced, stored, received and dispatched by an authorized warehouse keeper under excise duty suspension regime.

4. Excise duty suspension regime is an entirety of rules, applied to the production, storage, receipt and dispatch of excise goods.

5. CN code are tariff positions, sub-positions and tariff numbers from the Combined nomenclature of the Republic of Bulgaria.

6. Market price is the price, written on the excise label, at which tobacco products are sold at retail price to an end consumer. This price shall include the producer's (importer's) expenses for production and realization, the due customs takings, depositions, taxes, excise duty and value added tax (VAT).

7. Excise sticker (label) is a state security that proves the deposition of the due excise, which shall be purchased by the Ministry of Finance and cannot be subject to further transactions.

8. Small specialized distillation site is a place for distillation, where ethyl alcohol (rakiya) is produced from grapes and fruits – personal production of natural persons for personal and family consumption up to 30 litres ethyl alcohol (rakiya) per family unit annually.

9. Wine production site of a small wine producer is a place, where not more than 1000 hectolitres per year are produced.

10. Energy product of dual use” is the product used simultaneously as fuels for heating, and for purposes, different from motor fuels and fuels for heating; use of energy products for chemical reduction and in electrolytic and metallurgical processes shall be deemed dual use.

11. Marking is an action, during which to the gas oil and kerosene a marker is added, which meets the requirements, determined by the regulation for the implementation of this law.

12. Denaturation is an action, whereby to the ethyl alcohol are added substances (admixtures) that are poisonous or unpleasant to the taste or the sense of smell that makes the alcohol dangerous to the health or unsuitable for drinking.

13. Technical specification is a document, belonging to the producer, containing description of the commodity, concerning the technology of its production and, its purpose, the technical requirements, the fixed values of definite indices and the testing methods, the packing and marking, its preservation and transportation.

14. End consumer, exempt from excise duty is a sole trader or a legal person, entitled to receive under excise duty suspension regime energy products that are not levied with excise or are used for purposes exempt from excise duty on the basis of excise exemption certificate.

15. Private entertainment flights and sailings is the use of a vessel or an aeronautical vehicle by its owner or by the natural or legal person for purposes, other than the transportation of passengers or goods or service transactions versus payment or for the necessities of the public authorities.

16. New automobile is an automobile, for which the following conditions are simultaneously available:

a) it hasn't had a permanent road registration until its import in the country or not more than 6 months have passed after the date of the first registration;

b) it has covered not more than 6000 km.

17. Repeated is the offence, accomplished in one year period after the enactment of the penal provision with which the person was punished for the same kind of offence.

18. Severe is the violation, for which there is an enacted penal provision with a proprietary sanction imposed for more than 15 000 leva.

19. Genuine alcohol content of volume (alcohol content) are the volumes pure ethyl alcohol, contained at temperature 20 °C in 100 volumes product at the same temperature.

20. % vol is an indication of the alcohol content of volume.

21. Pure alcohol is ethyl alcohol with genuine alcohol content of volume 100 % vol (absolute alcohol).

22. Biodiesel is methyl ester, produced from vegetable oils or animal fats with quality of diesel fuel, intended for use as motor fuel for diesel engines, produced from biologically decomposable fractions of products, waste end remainders from agriculture and forest farms, as well as biodecomposable fractions from industrial or domestic waste.

23. Bio-ethanol is ethanol, produced from a biomass and/or from biologically decomposing part of waste, designated to be used as bio-fuel.

Chapter two.

EXCISE GOODS

Section I.

Alcohol and alcoholic beverages

Art. 5. Beer is every product, falling within CN code 2203, or every product, which is a mixture of beer and non-alcoholic drinks, falling within CN code 2206 with genuine alcohol volume of content, exceeding 0,5 % vol.

Art. 6. (1) Silent wines are all products falling within CN codes 2204 and 2205, not included in the range of par. 2, which have:

1. genuine alcohol content of volume, exceeding 1,2 % vol, but not more than 15 % vol, provided that the alcohol contained in the finished product is entirely of fermented origin, or

2. genuine alcohol content of volume, exceeding 15 % vol, but not more than 18 % vol, provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin.

(2) Sparkling wines are all products falling within CN codes 2204 10, 2204 21 10 0, 2204 29 10 0 and 2205, which:

1. are contained in bottles with mushroom stoppers, held down by ties or fastenings, or which have extra pressure, due to carbon dioxide in solution of three or more bars, and

2. have genuine alcohol content of volume, exceeding 1,2 % vol, but not more than 15 % vol, provided that the alcohol contained in the finished product is entirely of fermented origin.

Art. 7. Other fermented beverages, different from beer and wine, are:

1. the silent fermented drinks, falling within CN codes 2204 and 2205, not mentioned in art. 6, as well as the products, falling within CN code 2206, which are not in the range of item 2, and do have:

a) genuine alcohol content of volume, exceeding 1,2 % vol, but not more than 10 % vol, or

b) genuine alcohol content of volume, exceeding 10 % vol, but not exceeding 15 % vol, provided that the alcohol contained in the finished product is entirely of fermented origin.

2. the sparkling fermented drinks, falling within CN codes 2206 00 31 0 and 2206 00 39 0, as well as the products, falling within CN codes 2204 10, 2204 21 10 0, 2204 29 10 0 and 2205, that are not in the range of art. 6, and which:

a) are stored in bottles with mushroom-stoppers, held by ties or fastenings, or which have extra pressure, due to carbon dioxide in solution of three or more bars, and

b) have genuine alcohol content of volume, exceeding 1,2 % vol, but not more than 13 % vol, or are with an actual alcoholic strength by volume exceeding 13 % vol, but not exceeding15 % vol, provided that the alcohol contained in the finished product is entirely of fermented origin.

Art. 8. Intermediate products are all products with genuine alcohol content of volume, exceeding 1,2 % vol, but not more than 22 % vol, and falling within CN codes 2204, 2205 and 2206, not in the range of art. 5, 6, 7.

Art. 9. Ethyl alcohol is every product:

1. falling within CN codes 2207 and 2208 with genuine alcohol content of volume, exceeding 1,2 % vol, even when this product forms part of a product under another chapter of the Combined Nomenclature of the Republic of Bulgaria;

2. included in CN codes 2204, 2205 and 2206, with actual alcoholic strength by volume, exceeding 22 % vol.

3. derived as a result of distillation and suitable for drinking, containing other products in dissolved or non-dissolved condition.

Section II.

Tobacco products

Art. 10. (1) Cigars and cigarillos are adapted for smoking cylindrical objects from tobacco, which:

1. are consisted entirely of natural tobacco, or

2. are entirely wrapped up with leaf of natural tobacco, or

3. have fine chopped filling and a covering and a wrapping leaf, both of restored tobacco, as the covering leaf has the normal for the cigars colour and wraps up entirely the cylindrical object, including the filter, but not the tip, if there are such, provided that the unit weight of the product, without the filter and the tip, if there are such, is equal to or greater than 1,2 grams and that the covering leaf is spirally winded at an acute angle no less than 30o regarding the lengthwise axis of the product, or

4. have fine chopped filling and a covering leaf from restored tobacco, the covering leaf with the normal for the cigars colour and wrapping up entirely the cylindrical object, including the filter, but not the tip, if there are such, provided that the unit weight of the product, without the filter and the tip, if there are such, is equal to or greater than 2,3 grams and their perimeter in at least one third of the product is 34 mm. long or more.

(2) Cigars and cigarillos are also considered the products, partially made of substances, other than tobacco, but meeting the requirements of par. 1, provided that they are respectively supplied with:

1. one covering leaf of natural tobacco;

2. one covering and one wrapping leaf – both of restored tobacco;

3. one covering leaf of restored tobacco.

Art. 11. (1) Cigarettes are:

1. suitable for smoking cylindrical objects from tobacco, which do not meet the requirements of art. 10 for cigars and cigarillos;

2. cylindrical objects from tobacco, which are inserted into cigarette paper rolls by means of simple non-industrial processing;

3. cylindrical objects from tobacco, which are wrapped up in cigarette paper by means of simple non-industrial processing

(2) Cigarettes are also considered products, consisting entirely or partially of substances, other than tobacco, meeting the requirements of par. 1.

(3) For the purposes of levying with excise the products for smoking under par. 1 and 2 shall be considered as two cigarettes, if without the filter and the tip they are longer than 90 mm., but not longer than 180 mm., respectively as three cigarettes, if without the filter and the tip they are longer than 180 mm., but not longer than 270 mm. long, and so on.

(4) Products, that do not contain tobacco and are used exclusively for medical purposes, are not considered as cigarettes.

Art. 12. (1) Tobacco for smoking (pipe and cigarettes) is:

1. tobacco, which is chopped or fragmented in another way, twisted or pressed into tablets, and is suitable for smoking without additional industrial processing;

2. tobacco waste, suitable for smoking and adapted to retail sale, if it does not meet the requirements for cigars, cigarillos and cigarettes of art. 10 and 11;

3. fine chopped tobacco for rolling of cigarettes, meeting the requirements of item 1 and 2, provided that more than 25 % of the weight of the tobacco are cut at width of no less than 1 mm.

(2) Tobacco for smoking are also considered the products, consisting entirely of substances, other than tobacco, yet meeting the requirements of par. 1, regarding the definition for tobacco for smoking.

(3) Products, which do not contain tobacco and are used for medical purposes exclusively, are not considered tobacco for smoking.

Section III.

Energy products

Art. 13. Energy products are the products falling within:

1. CN codes from 1507 to 1518, if intended for usage as fuels for heating or as motor fuels;

2. CN codes from 2705 to 2715;

3. CN codes 2901 and 2902;

4. CN code 2905 11 00 0, which are not of synthetic or natural origin, if intended for usage as fuels for heating or as motor fuels;

5. CN code 3403;

6. CN code 3811;

7. CN code 3817;

8. CN code 3824 90 99 0, including biodiesel, if intended for usage as fuels for heating or as motor fuels.

Art. 14. The provisions of Chapter four shall apply to the following energy products only:

1. falling within CN codes from 1507 to 1518, if intended for usage as fuels for heating or as motor fuels;

2. falling within CN codes 2707 10, 2707 20; 2707 30 and 2707 50;

3. falling within CN codes from 2710 11 to 2710 19 69 0; for the energy products with CN codes 2710 11 21 0, 2710 11 25 0 and 2710 19 29 0 the provisions of the law, concerning the movement of excise goods under excise duty suspension regime and the control exercised over them, shall be applied only in case the commodities are in liquid status;

4. falling within CN codes 2711, except for CN codes 2711 11 00 0, 2711 21 00 0 and 2711 11 29 0;

5. falling within CN code 2901 10;

6. falling within CN codes 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44;

7. falling within CN code 2905 11 00 0, which are not of synthetic origin, if intended for usage as fuels for heating or as motor fuels;

8. falling within CN code 3824 90 99 0, if intended for usage as fuels for heating or as motor fuels, including biodiesel.

Section IV.

Coffee

Art. 15. Coffee is every product, falling within CN codes 0901 11, 0901 12, 0901 21 and 0901 22.

Art. 16. Coffee extracts are all products, falling within CN code 2101 11.

Art. 17. Powderly mixtures, containing more than 10 % coffee extracts are all products, falling within CN code 2101 12.

Section V.

Automobiles

Art. 18. Automobiles are the new and used passenger, freight-passenger and racing cars for transporting up to 9 persons, including the driver, with an engine power, exceeding 120 kW according to DIN system or 126 kW according to SAE system, falling within CN code 8703.

Chapter three.

TAX LIABILITY

Section I.

Occurrence of an obligation for excise duty payment

Art. 19. (1) The goods under art. 2 are subject to levying with excise tax at the time of their production or import on the territory of the country, unless they are under excise duty suspension regime.

(2) The import of excise goods means that they are entering the customs territory of the country within the meaning of the Law for the Customs.

(3) Regardless of par. 2, when entering the customs territory of the country, the goods are under excise duty suspension regime, and their import is considered implemented at the time they achieve customs status of local commodities.

Art. 20. (1) The obligation for payment of excise duty shall occur on the date of the release for consumption of the excise goods.

(2) Release for consumption is:

1. the removal of excise goods from a tax warehouse, unless under the conditions and by the order of this law since their removal the goods are moving under excise duty suspension regime;

2. the disregard of the requirements for the movement of excise goods under excise duty suspension regime;

3. the consumption of excise goods in a tax warehouse, unless they are deposited as raw materials in the production of excise goods;

4. the production of excise goods outside excise duty suspension regime;

5. the import of excise goods, including cases of violation of the customs legislation, unless they are under excise duty suspension regime;

6. the removal of excise goods from a tax warehouse, with an excise label affixed;

7. the expiry of a 60-day period from receiving the excise stickers, for which there is not excise due on another basis.

8. ascertainment of shortages of goods, subject to levying with excise tax;

9. the termination of the effect of the license for tax warehouse management – for all goods, which by the moment of the termination are under excise duty suspension regime.

(3) In cases when the exact moment of the release for consumption can not be fixed, accepted as such shall be the date of the ascertainment of the actions, facts or circumstances of par. 2 by the control bodies.

Section II.

Exemption and recovery

Art. 21. (1) Exempt from payment of excise duty shall be:

1. excise goods, designated for diplomatic and consular representations, as well as members of their personnel;

2. excise goods, for which exemption from taxes, duties and other takings (payments, taxations) with equivalent effect of indirect tax is provided by an international agreement, ratified, promulgated and enacted by the respective order;

3. excise goods, designated for the armed forces of every other country, party to the North Atlantic Treaty Organization, for use by those armed forces; for the necessities of the civil personnel, accompanying them, or for supplying their officers` dining rooms or canteens.

4. excise goods, imported together with international parcels or other shipments, as well as with the passengers` personal baggage within the frames of the permitted duty free import according to the Law for the customs and the regulation for its implementation.

(2) Provided that for the goods pursuant to par. 1, items 1 and 3 excise has been paid, the exemption shall be made through restoration.

(3) The order for applying of par. 1 is determined, as follows:

1. under item 1 – with an ordinance issued by the Minister of Finance and the Minister of Defence;

2. under item 2 – with the regulation for implementation of this law;

3. under item 3 - with an ordinance issued by the Minister of Finance and the Minister of c.

(4) Excise shall not be due or the excise paid shall be restored for motor vehicles, which are unlawfully divested or stolen and the due import customs takings are restored or remitted by the order of the Law of the customs and the regulation for its implementation.

Art. 22. (1) The fully denatured ethyl alcohol shall be exempted from excise.

(2) The paid excise shall be subject to restoration for ethyl alcohol which is simultaneously specially denatured and used for manufacturing of products, not designated for consumption by human beings;

(3) Restored shall be the excise duty paid for the alcohol and the alcoholic beverages, invested in the production of:

1. vinegar, falling within CN code 2209;

2. medicines within the meaning of the Law for the medicines and pharmacies for the human medicine;

3. aromatic products for additives to foodstuffs and non-alcoholic drinks with alcohol content not greater than 2 % vol;

4. half-finished products for foodstuff production (by means of direct introduction as an ingredient, filling or in another way), provided that the alcohol content does not exceed 8,5 litres pure alcohol per 100 grammes of the unfinished product – for chocolate products, and 5 litres pure alcohol per 100 grammes of the half-finished product – for other Art.s.

(4) Restored shall be the excise duty paid for alcohol and alcohol beverages, when they are used:

1. for medical purposes in medical establishments and pharmacies;

2. as samples for analysis, for necessary production tests or for scientific objectives;

3. for scientific investigations.

(5) The excise duty paid under par. 2, 3 and 4 shall be restored after the realization of the manufactured goods of par. 2 and 3, respectively after their use under par. 4.

Art. 23. (1) The energy products, which can not be used as motor fuels and fuels for heating according to their characteristics, shall not be levied with excise tax.

(2) The importers and the authorized warehouse keepers - producers of energy products under par. 1, verify their characteristics with a technical specification.

Art. 24. (1) Exempt from levying with excise duty are the following energy products:

1. for aviation and vessels, unless they are used for private entertaining flights and sailing;

2. in the normal reservoirs of the motor vehicles and in the containers for special use within the meaning of the Law for the customs – when entering the customs territory of the country.

(2) Exempt from levying with excise are the following energy products:

1. with double function;

2. used for spraying into blast furnaces for the purpose of chemical reduction as an additive to the coal, used as major fuel;

3. used for production of thermal or electrical energy;

4. Used for purposes, other than motor fuels or fuels for heating.

(3) The exemption of par. 1, item 1 and par. 2 shall be applied to end consumers exempt from excise duty only.

(4) The order for exemption and issuing of a certificate for the end consumers is determined by the regulation for implementation of this law.

(5) Agency Customs keeps a register for the issued certificates.

(6) The form and the content of the register under par. 5 are determined by the regulation for implementation of the law.

Art. 25. (1) The authorized warehouse keepers shall not be levied with excise tax or the excise duty paid shall be restored at:

1. destruction of excise goods under administrative control;

2. shortage and irrecoverable loss of excise goods as a consequence of insurmountable force;

3. shortages from natural wastage due to physical – chemical change of the properties of excise goods at their storage and transportation, fixed in the frame of the established norms for the limit amounts of the natural wastage with the ordinance of par. 2;

4. technological waste within admissible standards determined by the technological documentation for the respective production or activity.

(2) The norms for the limit amounts of the excise goods` natural wastage are determined by an ordinance, issued by the Minister of Finance.

Art. 26. In cases of export of excise goods within the meaning of art. 163 from the Law for the customs, the excise duty paid to the state budget, shall be restored.

Art. 27. (1) Unduly paid excise tax or excise, subject to restoration, shall be restored or deducted against excise due on the grounds of a written request, submitted to the head of the customs at the person's headquarters or at the location of the warehouse in case the person is an authorized warehouse keeper.

(2) The documents, determined by the regulation for implementation of this law shall be attached to the request.

(3) The body under par. 1 shall issue a motivated decision, with which the request is upheld or refused - completely or partially, within 30 days from receiving the request, respectively from removing its irregularities. The term for pronouncing in the cases under art. 26 is 14 days. The non-resolution within the prescribed time period is deemed as a complete tacit refusal.

(4) The decision or the refusal of par. 3 can be appealed before the regional customs directorate, who shall pronounce in 14 days term. The non-resolution within the prescribed time period is deemed as a complete confirmation of the decision in its appealed part. The regional customs directorate's decision or non-resolution shall be appealed by the order of the Administrative procedure code.

(5) The excise duty shall be restored within 14 days period from entering into force of the restoration act.

(6) The excise stickers, ordered and received by the persons under art. 64, par. 1 and 2, can be returned to the relevant competent customs institution only in case they were not affixed to bottled beverages or tobacco products, with a certifying protocol made, which reflects the type, the emission or series, the total number, the numeration in the serial order, as well as other characteristic features of the respective excise stickers.

(7) The excise duty of par. 6 shall be deducted or restored according to this Art., within 30 days after the date of forming the certifying protocol of par. 6.

Section III.

Tax base

Art. 28. The tax base for levying with excise shall be, as follows:

1. for beer – the quantity per hectolitres for Plato degrees;

2. for wine - the quantity of hectolitres for a finished product;

3. for the other fermented beverages - the quantity of hectolitres for a finished product;

4. for intermediate products - the quantity of hectolitres for a finished product;

5. for ethyl alcohol - the quantity of hectolitres pure alcohol, measured at a temperature of 20 °С;

6. for petrol, gas oil and kerosene (LPG) - the quantity of litres, set to comparative temperature of 15 °С;

7. for heavy fuel oil and liquefied oil gas – the quantity of heavy fuel oil and liquefied oil gas, measured in tons;

8. for natural gas - warmthcreating ability, measured in gigajoules;

9. for coffee, coffee extracts and powderly mixtures, containing more than 10 % coffee extracts - the quantity, measured in kilogram;

10. for cigars and cigarillos – the amount of units;

11. for biodiesel and bio-ethanol– the quantity of litres, set to a comparative temperature of 15 °С.

Art. 29. (1) The excise tax on the cigarettes shall be assessed as a sum, consisted of specific and proportional excise. The tax base for calculating the specific excise is the quantity of units and for the proportional excise – the market price.

(2) The excise tax on the tobacco for smoking (pipe and cigarettes) shall be calculated as a sum, consisting of specific and proportional excise. The tax base for calculating the specific excise is the amount of kilogrammes and for the proportional excise – the market price.

(3) The market price under par. 1 and 2 shall be:

1. the one, determined by the Council of Ministers, respectively - the registered by the established order at the time pointed out in art. 20, par. 2, items 1-5, 8 and 9;

2. the one, written on the excise label – in the cases of art. 20, par. 2, item 6 и 7;

3. the one, determined by the Council of Ministers, respectively - the registered by the established order at the time of placing the goods under excise duty suspension customs regime, with the exception of cases under item 4;

4. the one, determined by the Council of Ministers, respectively - the registered by the established order at the time of placing the goods under excise duty suspension customs regime, or temporary warehousing;

5. the one, determined by the regulation of implementation of this law – in cases when a market price is not registered for the respective trademark cigarettes by the established order;

6. the one, determined by the Council of Ministers, respectively - the registered by the established order at the time of ascertaining of violations under chapter nine by the control bodies.

Art. 30. The tax base for automobiles shall be, as follows:

1. for used automobiles – number kilowatts, depending on the capacity of the engine;

2. for new automobiles – number kilowatts, depending on the capacity of the engine for the difference over 120 kilowatts (kW) according to the DIN system, respectively for the difference over 126 kilowatts (kW) according to the SAE system.

Section IV.

Excise rate

Art. 31. The excise rate for alcohol and alcohol beverages shall be, as follows:

1. for beer – 1,50 leva per 1 hectolitre for a Plato degree;

2. for wine – 0 leva for 1 hectolitre;

3. for other fermented beverages - 0 leva for 1 hectolitre finished product;

4. for intermediate products – 90 leva for 1 hectolitre finished product;

5. for ethyl alcohol - 1100 leva for 1 hectolitre pure alcohol;

6. for ethyl alcohol (rakiya), manufactured in a small specialized distillation site – 0 leva for 1 hectolitre pure alcohol.

Art. 32. (1) The excise rates on motor fuels are, as follows:

1. for lead-containing petrol with CN codes 2710 11 31 0, 2710 11 51 0 and 2710 11 59 0 - 670 leva for 1000 litres;

2. for lead-free petrol with CN codes 2710 11 31 0, 2710 11 41 0, 2710 11 45 0 and 2710 11 49 0 - 530 leva for 1000 litres;

3. for gas oil with CN codes 2710 19 41 0 to 2710 19 49 0 - 430 leva for 1000 litres;

4. for kerosene with CN codes 2710 19 21 0 and 2710 19 25 0 - 430 leva for 1000 litres;

5. for liquefied petroleum gas (LPG) with CN codes from 2711 12 11 0 to 2711 19 00 0 - 340 leva for 1000 kilogrammes;

6. for natural gas with CN codes 2711 11 00 0 and 2711 21 00 0 - 0 leva for 1 gigajoule;

7. for biodiesel and bio-ethanol with CN code 2207 20 00 0 – 0 leva for 1000 litres.

(2) The excise rates on motor fuels, used for agriculture and farming by agricultural producers, approved for financial grants pursuant to the Law for supporting agricultural producers are, as follows:

1. for gas oil with CN codes from 2710 19 41 0 to 2710 19 49 0 - 50 leva for 1000 litres;

2. for kerosene with CN codes 2710 19 21 0 and 2710 19 25 0 - 50 leva for 1000 litres;

3. for natural gas with CN codes 2711 11 00 0 and 2711 21 00 0 - 0 leva for gigajoule;

4. for biodiesel and bio-ethanol with CN code 2207 20 00 0 – 0 leva for 1000 litres.

(3) Excise rates pursuant to par. 2, items 1 and 2 shall be applied by restoration of the difference between the respective rate under par.1 and the rate under par. 2 for a quantity, calculated on the basis of an annual consumption rate of 7,3 litters per decare of registered agricultural land subject to cultivation.

(4) Every year not later than 1 July the Minister of agriculture and forestry shall provide to the Director of the Customs Agency the following information from the register of agricultural producers:

1. Agricultural producer’s identification data;

2. Legal and organizational form, name (designation), permanent address (seat and registered address), telephone, fax number, e-mail address;

3. Information about the agricultural land subject to cultivation (in decares) in compliance with the identification of the agricultural lands.

(5) The right of restoration shall be exercised by the agricultural producers only once for the purchased by them motor fuels over the current year. The restoration claim shall be submitted from 1 July to 31 Dec of the current year.

(6) The restoration pursuant to par. 3 shall be made within two months after filing the claim following a procedure, set out in the regulations for implementation of the law.

Art. 33. (1) The excise rates on the fuels for heating are as follows:

1. for gas oil with CN codes from 2710 19 41 0 to 2710 19 49 0 - 50 leva for 1000 litres;

2.for heavy fuel oils with CN codes from 2710 19 61 0 to 2710 19 69 0 - 25 leva for 1000 kg;

3. for kerosene with CN codes 2710 19 21 0 and 2710 19 25 0 - 50 leva for 1000 litres;

4. for liquefied petroleum gas (LPG) with CN codes from 2711 12 11 0 to 2711 19 00 0 -0 leva for 1000 litres;

5. for natural gas with CN codes 2711 11 00 0 and 2711 21 00 0 - 0 leva for 1 gigajoule;

6. for biodiesel – 0 leva for 1000 litres.

(2) The rate under par. 1, item 4 shall be applied to liquefied petroleum gas (LPG) in appliances, used for heating and domestic necessities, which meet the requirements, determined by the regulation for implementation of this law.

Art. 34. The rates on gas oil and kerosene under art. 33 shall be applied to marked fuels only.

Art. 35. (1) The energy products under art. 13, designated for use, offered for sale or used as fuels for heating or as motor fuels and for which art. 32, par. 1 and art. 33, par. 1 do not determine an excise rate amount, shall be levied with the rate, fixed for the equivalent fuels for heating or motor fuels.

(2) Except for the energy products under art. 13, all other products, intended for use, offered for sale or used motor fuels, as an additive or for dilution of motor fuels, shall be levied with the rate, determined for the equivalent motor fuels of art. 32, par. 1.

(3) Except for the energy products under art. 13, all other hydrocarbons, with the exception of peat, intended for use, offered for sale or used as fuels for heating, shall be levied with the rate, fixed for the equivalent fuels for heating of art. 33, par. 1.

Art. 36. The excise rate for coffee shall be, as follows:

1. for all kinds of baked coffee – 1.00 leva per 1 kg.;

2. for all kinds of raw coffee (unbaked) - 0,70 leva per 1 kg;

3. for coffee extracts – 1.50 leva per 1 kg.;

4. for powderly mixtures, containing more than 10 % coffee extracts – 1.00 leva per 1 kg.

Art. 37. The excise rate for cigars and cigarillos shall be 270 leva for 1000 units.

Art. 38. The excise rate for tobacco for smoking (for pipe and cigarettes) shall be, as follows:

1. for specific excise – 4,50 leva for 100 g.;

2. for proportional excise – 10 per cent of the market price.

Art. 39. The excise rate for cigarettes shall be, as follows:

1. for specific excise – 15 leva for 1000 units;

2. for proportional excise – 48 per cent of the market price.

Art. 40. (1) The excise rate for used automobiles shall be, as follows:

1. for automobiles with engine power, exceeding 120 kW up to 150 kW, according to DIN system – 35 leva per 1 kW;

2. for automobiles with engine power, exceeding 150 kW, according to DIN system – 60 leva per 1 kW;

3. for automobiles with engine power, exceeding 126 kW up to 157,5 kW, according to SAE system – 33,33 leva per 1 kW;

4. for automobiles with engine power, exceeding 157,5 kW, according to SAE system – 57,14 leva per 1 kW;

(2) The excise rate for new automobiles shall be:

1. seven hundred leva + 90 leva for 1 kW for the difference of over 120 kW, according to DIN system;

2. seven hundred leva + 85,71 leva for 1 kW for the difference of over 126 kW, according to SAE system.

Section V.

Determination and Payment of excise duty

Art. 41 The amount of the excise due shall be calculated as the tax base is multiplied by the excise rate.

Art. 42 In the cases, referred in art. 20, par. 1, item 5 the excise duty shall be determined and taken under account by the order, specified for the customs duty.

Art. 43 (1) Except for the cases under art. 42, the excise tax shall be calculated by the authorized warehouse keeper or by the registered person on the date, on which it has become due, by issuing a tax document under art. 84, par. 1.

(2) The persons under par. 1 are obliged to declare the excise duty, calculated for the tax period, by submitting an excise declaration.

(3) The tax period is one month long and coincides with the calendar month.

(4) The first tax period expands from the date of presenting the license or the registration certificate under this law to the last day of the calendar month, during which the licensing or the registration have been accomplished.

(5) The last tax period expands from the beginning of the calendar month, during which the license or the registration was terminated, to the date of their termination.

Art. 44 (1) The excise due shall be deposited in the republican budget, as follows:

1. in the cases of art. 20, par. 2, item 5 – to the account or cash in the pay-office of the competent customs institution by the customs debtor for payment of the import customs duty within the time terms, determined by the Law for the customs, when the debtor is a natural person, who is not a sole trader;

2. in the cases of art. 20, par. 2, item 5 – to the account of the competent customs institution by the customs debtor for payment of the import customs duty within the terms, determined by the Law for the customs.

3. In all other cases – to the account of the competent customs institution by the authorized warehouse keeper or by the registered person within the terms for submitting the excise declaration.

(2) The excise duty can also be paid by a person, other than the person of par. 1, with the written consent of the debtor.

(3) The excise duty is considered deposited into the republican budget from the date, on which the sum has been received in the account or cash in the pay-office of the competent customs institution of par. 1.

(4) When the excise duty is not deposited into the republican budget within the terms of this Art., the person under par. 1 shall be obliged for its payment.

(5) The customs authorities shall permit the collecting of the goods after paying or ensuring the excise due by the order, determined for the customs duty.

Art. 45. At entering into force of a new extent of the excise rate, the persons of art. 64, par. 1 and 2 shall declare the present quantities of tobacco products and alcoholic beverages with CN code 2208, with an affixed excise label, at the competent customs institution at the location of the warehouse by order, determined by the regulation for implementation of the law.

(2) For the present quantities of par. 1 a supplementary taxation shall be carried out, as the additional excise due is deposited within the terms of art. 44.

Chapter four.

EXCISE DUTY SUSPENSION REGIME

Section I.

General provisions

Art. 46. (1) Under excise duty suspension regime within the meaning of this law, the levying with excise of goods at their production or import on the territory of the country shall be temporarily delayed.

(2) Excise duty suspension regime shall be applied by an authorized warehouse keeper at:

1. production of excise goods in a tax warehouse;

2. storage of excise goods in a tax warehouse;

3. movement of excise goods.

(3) The excise duty suspension regime do not concern the other tax duties of the tax obliged person.

Section II.

Licensing

Art. 47. Authorized warehouse keeper can be a person, who:

1. is a merchant within the meaning of the Commercial law – in the cases, when the person is a producer of excise goods, or a capital trade company with registered and entirely deposited capital not less than 500 thousand leva – in the cases, when the person is not a producer of excise goods;

2. is not in procedure for insolvency or liquidation;

3. is represented by persons, who:

a) have not been convicted for unclassified misdemeanor;

b) have not been members of managing or control body or unlimited liable partners in a company, terminated due to insolvency, in case dissenting creditors have remained;

4. does not have liquid and eligible customs liabilities, tax duties and liabilities for obligatory insurance payments;

5. has not committed a severe or repeated offence of the provisions of this law;

6. has a license or a permission or is registered for carrying out the activity, when this is stipulated by another law;

7. has available own or rented store rooms for carrying out the activities under art. 46, par. 2, which meet the requirements for security and control, determined by the regulation for implementation of this law;

8. uses automated accounting systems which allow in real time the implementation of control over the raw materials, the produced or stored excise goods and guarantee that the person is able to meet the requirements of the regime.

Art. 48. (1) For issuing a license for tax warehouse management, a written application shall be submitted to the director of Agency Customs, which shall contain:

1. a description of the operations, which shall take place in the tax warehouse;

2. the type of excise goods, which shall be produced or stored;

3. the annual forecast volume of the produced and/or stored excise goods under excise duty suspension regime according to the business plan of par. 2, item 13;

4. the annual forecast volume of the movement of excise goods under excise duty suspension regime;

5. a description of the systems of art. 47, item 8;

6. exact location, description and purpose of the tax warehouses` premises;

7. the type of security, which shall be granted;

8. the names of the employees, authorized to sign enclosed administrative documents.

(2) To the application of par. 1 the following documents shall be submitted:

1. a current certificate of registration in the commercial register;

2. a court certificate of conviction for the circumstances under art. 47, item 3, item a, and if the persons are not Bulgarian citizens – a declaration;

3. a declaration for the circumstances under art. 47, item 3, item b;

4. a certificate for presence or lack of tax liabilities and liability for obligatory insurance payments;

5. a declaration for the circumstances under art. 47, item 5;

6. a license, permission or registration for carrying out of activity, when this is required by a law;

7. a document for ownership or a lease agreement for the premises of the tax warehouse;

8. a plan of the real property;

9. a scheme of the premises of the tax warehouse]

10. the annual financial reports for the previous three years, certified by a registered auditor or a specialized audit enterprise within the meaning of the Law for the independent financial audit, in case the person carries out the activity for more than 3 years, and an intermediate financial report, made towards the end of the month, preceding the month when the application was submitted;

11. a technical documentation for the automated accounting systems used;

12. a technological scheme of the production process, standard costs, maximum values of the technological losses, a technical specification;

13. a business plan, which shall contain information about:

a) the type of the excise goods, which shall be produced or stored in the tax warehouse;

b) the forecast quantity of excise goods averagely per month, which at the same moment shall be moving under excise duty suspension regime – by types of goods and excise rate;

c) the maximum forecast quantity of excise goods, which at the same moment shall be moving under excise duty suspension regime – by types of goods and excise rate;

d) the production capacity for excise goods and the maximum storage capacity for keeping excise goods– by types of goods and excise rate;

e) the forecast extent of the due excise tax averagely per month – by types of goods and excise rate;

14. specimen signatures of the persons under par. 1, item 8.

(3) With one application it is possible to ask for the issuance of licenses for the management of more than one tax warehouse.

Art. 49. (1) When the presented documents of art. 48, par. 2 fail to meet the requirements or the information given is insufficient, the body of art. 48, par. 1 in 14 days period from receiving the application notifies the applicant and fixes a 14 days term for removal of the irregularities or submission of additional information, as from the date of receiving the notification.

(2) Within the term of par. 1 the applicant should remove the irregularities or present the necessary additional information, and in cases of non-fulfilment of this obligation the body of art. 48, par. 1 shall refuse the issuance of the requested license.

(3) After removing the irregularities or presenting the additional information required, the body of art. 48, par. 1 shall consider the application and the documents attached to it and shall decide about the request in two months term after the submission.

Art. 50. (1) Within the term of art. 49, par. 3 the director of Agency Customs shall issue a license for tax warehouse management for production and/or storage of excise goods or a motivated refusal.

(2) For each tax warehouse an individual license shall be issued.

(3) The license issued or the motivated refusal shall be subject to an appeal by the order of the Administrative procedure code.

Art. 51. (1) The license shall contain:

1. name of the body issuing it;

2. identification number of the authorized warehouse keeper;

3. identification number of the tax warehouse;

4. the factual and the legal grounds for its issuing;

5. the trade name, the seat and address of management, the unified identification code of the authorized warehouse keeper;

6. the address of the tax warehouse;

7. description of the activities, which shall be take place in the tax warehouse as well as the type of the excise goods;

8. type and amount of the security;

9. the three names and the unified civil number of the persons, who shall represent the authorized warehouse keeper, as well as other persons, authorized to sign the administrative documents;

10. date of issuance and signature of the person, who has issued the license.

(2) The license for tax warehouse management shall have effect after presenting the security.

(3) The right to apply excise duty suspension regime shall occur from the date of the presentation of the license.

Art. 52.The authorized warehouse keeper shall be obliged:

1. not to admit the full amount of the excise duty, which could occur or occurs upon applying excise duty suspension regime, to exceed the extent of the security granted;

2. to notify the customs authorities for all changes in the circumstances under which the license for tax warehouse management is issued in 14 days period from their occurrence, presenting the necessary documents;

3. to ensure unimpeded access of the customs authorities to all premises and the whole territory of the tax warehouse and to provide a room for conducting of the inspections;

4. to observe all the specific requirements for the production, storage and movement of excise goods;

5. to maintain a separate document accounting by kinds of activities and types of excise goods.

Art. 53. (1) The action of the license for tax warehouse management shall be terminated:

1. at termination of the legal body or in case of death of the natural person – a sole trader;

2. due to a written request of the authorized warehouse keeper;

3. at withdrawal of the license.

(2) The license for tax warehouse management shall be withdrawn in case:

1. the authorized warehouse keeper no longer corresponds to the conditions of art. 47, or

2. a new security is not presented within the terms fixed - such is required in cases when a new amount of the security is determined or the security is no longer valid.

(3) The license shall be terminated with a decision of the director of Agency Customs, which is subject to an appeal by the order of the Administrative procedure code.

Art. 54. (1) At Agency Customs a register of the authorized warehouse keepers of tax warehouses shall be kept.

(2) The register shall contain:

1. identification number of the authorized warehouse keeper;

2. identification number of the tax warehouse;

3. name, headquarters and address of management, the unified identification code of the authorized warehouse keeper;

4. address of the tax warehouse;

5. the types of excise goods, which could be produced and/or stored at the tax warehouse;

6. date of issuing of the license;

7. date of termination of license`s action.

(3) All subsequent changes occurred in the circumstances of par. 2 shall also be reflected in the register.

(4) The form of the register under par. 1 shall be determined by the regulation of implementation of the law.

Art. 55. Every authorized warehouse keeper shall have the right to obtain information from the registers of art. 24, par. 5 and art. 55 by order determined by the regulation of implementation of the law.

Section III.

Registration of small specialized distillation sites and wine production sites of a small wine producers

Art. 56. (1) Subject to obligatory registration under this law are:

1. the specialized small sites for distillation;

2. the sites for wine production of small wine producers.

(2) Agency customs shall keep a register for the sites registered under par. 1, which contains the following information:

1. identification number of the site;

2. name, headquarters and address of management, the unified identification code of the person;

3. address of the site;

4. the types of excise goods, which could be produced;

5. registration date;

6. termination date of the registration.

(3) The form of the register under par. 2 shall be determined by the regulation of implementation of the law.

Art. 57. (1) Owners or tenants of a site under art. 56, par. 1 can only be unrelated persons, registered under the Commercial law or under the Law for the cooperation.

(2) The persons under par. 1 shall submit a request for registration of the site to the chief of the customs at the location of the site.

(3) To the application of par. 2 shall be attached:

1. a current certificate of registration in the commercial register - original or copy, certified by a notary;

2. a technical reference for the production sites or warehouses opened and closed with an indication of their square and location, a complete specification of the technical equipment, including the containers, their volume;

3. an original or a copy of a document, certified by a notary, verifying the entering into exploitation of the site, issued by the order of the Law of the spatial planning;

4. an original or a copy, certified by a notary, of the health permission for entering into regular exploitation of the production site, issued by the director of the respective Regional inspection for protection and control of the public health;

5. a copy of the identification card as per the BULSTAT register, certified by the person;

6. a license, permission or registration, when such is required by a law;

7. a declaration that the site meets the requirements of art. 4, item 8 and 9;

8. a list, containing the names and the unified civil numbers of the persons managing the production process (supervisors of the sites) and who are in charge of the requirements of the Law for the wine and the alcoholic beverages and the normative acts for its implementation.

(4) On the grounds of the request and the attached documents of par. 3 the chief of the customs within 14 days from submitting the documents, respectively from removing of the incompleteness thereof, shall issue or refuse by a motivated decision the issuance of certificate for registration. The non-resolution within the prescribed time period is deemed as an explicit refusal to issue the act.

(5) The registered person is obliged to notify in writing the chief of the customs for every change of the data in the request within 14 days period from their occurrence.

Art. 58. The body under art. 57, par. 2 shall terminate the registration:

1. upon a request from the registered person;

2. at termination or liquidation of the registered person;

3. on its own initiative, when the registered person does not correspond to the conditions of this law.

Section IV.

Production of excise goods

Art. 59. (1) Production of excise goods is any type of treatment or processing, including extraction, derivation and mixing of all sorts of raw materials, materials and/or products, as a result of which excise goods are being produced or packed.

(2) Every activity, related to transport, transit transport, storage, distribution and delivery of natural gas within the meaning of the Law of the energy sector, is deemed as production of excise goods.

(3) The activities and operations of par. 1 with goods under art. 2, item 4 and 5, for which an excise duty has been paid, are not deemed as production of excise goods.

Art. 60. (1) The production of goods under art. 2, item 1, 2 and 3 shall be carried out in a tax warehouse only.

(2) Alcoholic beverages with CN code 2208 (rakiya) may also be produced in registered small specialized distillation sites.

(3) Wine may also be produced in registered wine production sites of small wine producers.

(4) Par. 1, 2 and 3 shall not be applied to the production of wine and other fermented drinks from fruits and grapes - own production, intended only for personal consumption for the natural person or his family.

Art. 61. (1) In the production the manufacturers of goods under art. 2 shall be obliged to use measuring devices, which meet the requirements of the Law for the measurements and the normative acts for its implementation.

(2) The specific requirements and the control over the measuring devices of par. 1 are determined by the Minister of Finance.

Art. 62. (1) For every consignment the producers of petrol, gas oil and kerosene are obliged to:

1. define the volume in litres;

2. issue an analysis certificate, containing a consistence indicator at 15 °С (kg/m3).

(2) At the import of goods under par. 1 the analysis certificate of par. 1, item 2 shall be presented for each consignment.

(3) The volume shall be set in comparative temperature of 15 °С by means of measuring the weight in kilogram and its re-calculating in litres on the basis of the consistence at 15 °С.

(4) The consistence at 15 °С shall be determined in accordance with BSS EN ISO 3675 or BSS EN ISO 12185 and with the tables according to BSS ISO 91-1.

(5) The values of the initial extract content of the bottled and draught brewer, expressed in Plato degrees, shall be verified with an analysis certificate.

Art. 63. The persons, licensed to carry out the activities under art. 59, par. 2, shall be obliged to use devices, meeting the requirements of the Law of the energy sector and the normative acts for its implementation.

Art. 64. (1) The producers of tobacco products and bottled alcoholic beverages with CN code 2208 and with alcohol content of volume, exceeding 15 % vol, intended for home market realization, are obliged to affix an excise sticker on the consumer packing. The affixation of the excise sticker shall take place in the tax warehouse.

(2) The persons, importing goods under par. 1 on the territory of the country, are obliged to ensure the affixation of an excise sticker on the consumer packing in one of the following ways:

1. at the producer's – out of the territory of the country, or

2. at the tax warehouse, or

3. at a warehouse under customs control.

(3) The excise sticker shall be affixed on the consumer packing in a way that guarantees that the use of the commodity shall be impossible without its destruction through pulling apart.

(4) On the excise sticker shall be signified the series, number, other stable marks and symbols. On the excise label of tobacco products the market price shall also be signified.

(5) The samples of excise sticker are approved by order, issued by the Minister of Finance, which shall be promulgated in the State Gazette.

(6) The excise stickers shall be declared, bought, distributed and affixed by an order and in a way, determined by the Minister of Finance.

(7) The persons under par. 1 and 2 shall declare the necessary number of excise stickers before the competent customs institution, which transmits them to the applicants within thirty days from their declaring.

(8) The excise labels for tobacco products shall be declared according to the price, determined by the Council of ministers, respectively according to the last price registered in compliance with the established order.

Section V.

Storage of excise goods

Art. 65. (1) The storage of excise goods under excise duty suspension regime includes the placement and storing of excise goods in a tax warehouse.

(2) In a tax warehouse can be stored goods, which are:

1. produced in the same tax warehouse;

2. admitted for free movement with simultaneous placement under a regime with excise deferred payment;

3. transported from another tax warehouse under excise duty suspension regime.

(3) Warehousing shall be allowed only for excise goods, owned by:

1. an authorized warehouse keeper, or

2. a person – investor, registered under the Law for value added tax.

Art. 66. (1) The authorized warehouse keeper shall be obliged to store the goods, differentiating them in types and investors, including a distinction of the goods, for which excise duty is paid and for which it is not.

(2) Storing in a tax warehouse of excise goods, which are not subject to levying with excise, is not allowed, except for the ones, obtained by means of production of energy products.

(3) The authorized warehouse keepers shall be obliged to use measuring devices, meeting the requirements of the Law of measurements and the normative acts related to its application.

(4) Specific requirements and control over measuring devices under par. 3 shall be set out according to the provisions of Art. 61, par. 2.

Section VI.

Movement of excise goods

Art. 67. The movement of excise goods under excise duty suspension regime includes:

1. transportation of excise goods from one tax warehouse to another or to an end consumer exempt from excise duty;

2. transportation of excise goods from a tax warehouse to a border customs office with the purpose of exports;

3. transportation of excise goods admitted to free movement with simultaneous placement under a regime of excise deferred payment to a tax warehouse..

Art. 68. (1) At movement of excise goods under excise duty suspension regime, they shall necessarily be supplemented with an accompanying administrative document.

(2) The accompanying administrative document shall be issued in five duplicate as follows:

1. at transporting goods from one tax warehouse to another or to an end consumer exempt from excise duty by an authorized warehouse keeper-consigner;

2. at transporting goods from a tax warehouse to a border customs office with the purpose of exports by a licensed warehouse keeper- consigner;

3. at placing the goods under customs regime of free movement admission by an authorized warehouse keeper – holder of the regime admission of free movement.

Art. 69. (1) In the cases of art. 68, par. 2, item 1 the first copy of the accompanying administrative document shall be stored by the consigner, the second, third and the forth one shall accompany the goods, and the fifth one shall be sent to the competent customs office at the location of then consigner `s warehouse.

(2) The second, third and the forth copy of the accompanying administrative document shall be certified at receiving the goods by the authorized warehouse keeper-consignee or by the end consumer exempt from excise duty.

(3) The second copy shall be kept by the person under par. 2. The third one shall be returned to the consigner and the forth one shall be sent to the competent customs office at the location of the tax warehouse of the consignee or the end consumer exempt from excise duty.

Art. 70. (1) In the cases under art. 68, par. 2, item 2 the first copy of the accompanying administrative document shall be preserved by the consigner, the second, third and the forth one shall accompany the goods, and the fifth duplicate shall be sent to the competent customs office at the location of the warehouse.

(2) The second, third and the forth duplicate of the accompanying administrative document shall be certified by the border customs office, which shall keep the second copy.

(3) The third and the forth duplicate shall be returned to the consigner, the third one shall be left to be kept by him, and the forth one shall be sent to the competent customs office at the location of the warehouse.

Art. 71. (1) In the cases under art. 68, par. 2, item 3 the first copy of the accompanying administrative document shall be kept by the person – title holder of the regime of free movement admission, and the second, third and the forth duplicate shall go along with the goods. The fifth one shall be kept by the customs office, which has established the regime.

(2) The second, third and the forth duplicate of the accompanying administrative document shall be certified by the authorized warehouse keeper when receiving the goods at the warehouse.

(3) The first and the second duplicate shall be kept by the person under par. 2. The third copy shall be sent to the customs office, which has established the regime, and the forth one – to the competent customs office at the location of the warehouse.

Art. 72. (1) Corrections and additions in the content of the accompanying administrative document shall not be permitted. Incorrectly formed accompanying administrative document shall be nullified and a new one shall be made.

(2) The sample, the form and the requisites of the accompanying administrative document shall be determined by the regulation for implementation of the law.

(3) The accompanying administrative document shall be reflected in the register Stock on hand record in the tax period, for which it is issued, respectively received.

(4) The accompanying administrative document shall be kept by its issuer and its consignee and shall be available for the control bodies for 5 year period.

Art. 73. The copies of the accompanying administrative document shall be presented to the competent customs office to the consigner, respectively the consignee within 15 days period from departure, respectively from receiving the goods.

Art. 74. The authorized warehouse keeper – consigner or title holder of the free movement admission regime, is obliged to pay the excise due for the sent or imported goods, indicated in the accompanying administrative document, with the exception of the following cases:

1. at moving the goods to another tax warehouse or an end consumer, exempt from excise duty – when in 15 days period, including the date of leaving the warehouse, the warehouse keeper has received the third copy of the accompanying administrative document, certified by the warehouse keeper – consignee, or by the end consumer, exempt from excise duty, accompanied by a copy of the excise duty exemption certificate, certified by the end consumer, exempt from excise duty;

2. at transporting the excise goods from the tax warehouse to a border customs office with the purpose of export - when in 15 days period, including the date of leaving the tax warehouse, the forth duplicate has been received in the competent customs office at the location of the warehouse;

3. at placing the goods under customs regime of free movement admission - when in a 15 days period, including the date of the regime establishment, the third duplicate has been received at the customs office, which had initiated the regime.

Art. 75. The authorized warehouse keeper - consignee and the end consumer, exempt from excise duty, are obliged to pay for the received goods the excise due, indicated in the accompanying administrative document.

Art. 76. When the duplicates of the accompanying administrative document are received after the deadlines under art. 74, the authorized warehouse keeper – consigner or title holder of the regime of free movement admission, shall correct the extent of the excise due, which occurs as a consequence of the application of art. 75 in the taxable period, during which the accompanying administrative document was received, by order and in a way, determined in the regulation for implementation of the law.

Chapter five.

SECURITIES

Section I.

Security at excise duty suspension regime

Art. 77. (1) The authorized warehouse keeper should present a security to the customs authorities in order to ensure the excise tax payment that has occurred or could occur for the goods under excise duty suspension regime.

(2) The extent of the security must be determined so that it covers at any moment the full amount of the excise duty, which has occurred or could occur at applying the excise duty suspension regime, except for the cases under Art. 78, par. 3.

Art. 78. (1) The extent of the security under art. 77 shall be determined as a sum of:

1. thirty percent of the amount of the excise duty for quantity of goods averagely per month - in types of goods;

2. ten percent of the amount of the excise duty for the quantity of stored goods averagely per month:

a) for the quantities of preserved raw distillate, falling within CN code 2208 20 40 0, produced in the same warehouse, or

b) for the obligatory quantities under the Law of the obligatory reserves of oil and oil products, stored at licensed tax warehouse;

3. a hundred and fifty percent of the amount of the excise due for the quantities of goods, exempt from consumption averagely per month;

4. twenty percent of the amount of the excise tax for quantity of goods in motion under excise duty suspension regime averagely per month.

(2) The indices quantity of stored goods averagely per month, quantity of goods, exempt from consumption averagely per month and quantity of goods in motion under excise duty suspension regime averagely per month shall be calculated by order determined in the regulation for implementation of the law.

(3) The extent of the security for a tax warehouse for production and storage of excise goods shall not exceed 30 million leva.

(4) Upon a request of the authorized warehouse keeper there may be determined a higher extent of the security than the one under par. 1.

Art. 79. Upon a change of the circumstances of importance for determining the extent of the security, a new size of the security can be fixed.

Art. 80. (1) The security of art. 77 can be established with an import cash or with a bank guarantee by the order of the Law for the customs and the regulation for its implementation.

(2) The securities shall be received in Bulgarian leva.

(3) An interest on the security, established with a cash deposit, shall not be due.

Art. 81. (1) A change of the type or the extent of the security shall be implemented by a decision of the director of Agency Customs, which is an integral part of the issued license for tax warehouse management.

(2) The authorized warehouse keeper shall be obliged to grant the new security within 30 days from presenting the decision.

(3) Within 30 days period the security shall be liberated with a decision by the director of Agency Customs, after the obligation for payment of excise duty has been redeemed or repealed.

(4) In three days from the submission of the request for liberating the security, the body of par. 1 shall issue the decision under par. 3 or refuse its issuing with motives.

Section II.

Other securities

Art. 82. (1) At placing goods under excise duty suspension customs regime or at temporary warehousing of goods, the full amount of the excise due shall be secured with a cash deposit or with a bank guarantee by the order for securing customs takings, determined by the Law for the customs and the Regulation for its implementation.

(2) At transit transportation of goods the excise duty shall be secured in the extent and by the order of securing the customs takings.

(3) The person, who has obtained a permission for opening and managing a warehouse under customs control (a warehouse keeper) within the meaning of the Law for the customs, shall be (joint) liable along with the investor of the goods in the warehouse for the excise due in case the goods deviate from the customs regime during their storage in the warehouse.

Art. 83. (1) The persons, who have requested excise stickers for foreign commodities, shall present to the customs authorities a security to the full amount of the excise duty.

(2) The provision of par. 1 shall not be applied for authorized warehouse keepers.

(3) The security under par. 1 can be established with a cash deposit or with a bank guarantee. The securities shall be received in Bulgarian leva.

(4) When the security of par. 1 has been established with a bank guarantee, it should have validity term not shorter than 90 days, considered from the date of receiving the excise labels.

(5) An interest on the security, established with a cash deposit, shall not be due.

(6) Within 60 days, considered from the date of receiving the excise stickers, the customs authorities undertake actions for utilizing the security presented at the extent of the excise due.

(7) The security under par. 1 shall be liberated within a 30 days period from paying the full amount of the excise duty for the excise labels received.

Chapter six.

DOCUMENTATION AND ACCOUNTANCY

Section I.

Tax documents

Art. 84. (1) Within the meaning of this law, tax documents are:

1. excise tax document;

2. notice of excise tax document.

(2) Excise tax document shall be issued on the date, on which the excise has become due within the meaning of art. 20, par. 1, except for the cases under art. 20, par. 2, item 5.

(3) Tax documents shall be issued in duplicate at least.

(4) The tax documents issued shall be reflected in the accounting and in the register of the issuer for the tax period of their issuance.

(5) Corrections and additions in tax documents are not permitted.

(6) In the cases of par. 5 new tax documents shall be issued.

(7) The tax documents, issued by the order of this law, shall be preserved for a term of 5 years after the elapse of the tax period for which they refer.

(8) At stealing, loss, damage or disintegration of tax documents the registered person shall immediately inform in writing the respective competent customs office about these circumstances.

(9) The tax documents could be issued manually and automatically.

Art. 85. (1) The tax documents are private written documents, issued by the authorized warehouse keeper or by the person, registered under this law, for certification of the occurrence of an obligation for payment and calculation of excise duty.

(2) Except for the requisites under art. 7 from Accountancy law, the tax documents shall obligatorily contain:

1. ten digit number of the document with Arabic figures only;

2. label original on the first copy;

3. type of the excise commodity, quantity, base for levying with excise and the excise rate;

4 the amount of the calculated excise duty - on a separate line;

5. ground for occurrence of the obligation for calculating excise duty.

Art. 86. (1) The change of the amount of the calculated excise duty for issued excise tax document shall be documented with a notification to it, also pointing out the ground for change. Notification shall be issued for issued excise tax document only.

(2) The notification shall be:

1. excise debit notification – a tax document with which are reflected the increase of the calculated excise duty with an issued excise tax document;

2. excise credit notification – a tax document with which are reflected the decrease of the calculated excise duty with an issued excise tax document;

(3) The requisites, which the tax notifications shall contain, are:

1. all obligatory requisites for the excise tax document;

2. additional note Excise debit notification or Excise credit notification;

3. ground for the change as well as the number and the date of the excise tax document for which the notification is issued.

Section II.

Other documents

Art. 87. (1) The excise declaration is a document, in which the authorized warehouse keeper or the registered person declares certain information for each tax period connected with his activity, which is ground for occurrence of rights and obligations.

(2) The declaration under par. 1 shall be submitted for each tax warehouse, respectively – for every small specialized distillation site or wine production site of a small wine producer, to the competent customs office at the location of the warehouse or the site in 14 days term after the elapse of the tax period for which it refers.

(3) The authorized warehouse keepers and the registered persons shall also submit excise declaration in the cases when for the tax period an excise tax has not been calculated.

(4) At extraordinary circumstances and upon a request by the authorized warehouse keeper or the registered person the competent customs office could extend the term for submitting the excise declaration till the elapse of the next tax period.

Art. 88. (1) The authorized warehouse keeper and the person registered under this law shall obligatory maintain a register Stock on hand record.

(2) In the register of par. 1 shall be entered the produced and/or stored excise goods, the commodities under movement duty suspension regime, and the goods, liberated for consumption.

(3) The authorized warehouse keeper shall be obliged to submit, together with the excise declaration for the tax period, the information from the register of par. 2 on magnetic carrier with parameters, determined in the regulation for implementation of this law, as well as a copy of the registers under par. 1, except in the cases stipulated by the regulations.

(4) The authorized warehouse keeper can file the excise declaration along with the information from the register under par. 2 for the respective tax period through electronic means as well, under the conditions and by the order of the Tax-Insurance Procedure Code. In this case par. 3 shall not be applied.

(5) The data in the register Stock on hand record shall obligatory be accounted by the order, established in the accountancy system of the persons under par. 1.

Art. 89. Excise exemption certificate is a document, issued by the competent customs office, which verifies that a definite person is end consumer exempt from excise duty.

Art. 90. The sample, form and the requsites of the documents under this chapter shall be determined by the regulation for implementation of the law.

Chapter seven.

RESTRICTIONS AND PROHIBITIONS

Art. 91. The production of the excise goods under art. 2, item 1, 2 and 3 out of a tax warehouse shall be prohibited, unless otherwise stipulated by this Law.

Art. 92. (1) The retail selling of excise goods from a tax warehouse shall be prohibited.

(2) Par. 1 shall not be applied for authorized warehouse keepers, who carry out filling of liquefied petroleum gas (LPG) in bottles, other than the bottles for vehicle gas units.

Art. 93 (1) The authorized warehouse keeper of energy products shall be obliged to mark all kinds of gas oil with CN codes from 2710 19 41 0 to 2710 19 49 0 and kerosene with CN codes 2710 19 21 0 and 2710 19 25 0, which shall be levied with a rate, lower than the one for motor fuels.

(2) The marking of par. 1 on the customs territory of the country shall be carried out in a tax warehouse only, in the presence of a customs body under conditions and by order, determined by the regulation for implementation of the law.

Art. 94. (1) Shall be prohibited heavy fuel oil, gas oil and kerosene to be contained in:

1. fuel reservoir of motor vehicles, private vessels and private aircrafts;

2. reservoirs of fuel charging stations, pumps for charging motor vehicles, private vessels and private aircrafts;

(2) (rep.)

Art. 95 (1) Filling of liquefied petroleum gas (LPG) in bottles, other than the bottles for vehicle gas units at filling stations for motor vehicles shall be prohibited.

(2) Selling and storage of liquefied petroleum gas (LPG) in bottles, other than the bottles for vehicle gas units at filling stations for motor vehicles shall be allowed only if the bottles have been filled in relevant factory for filling bottles and/or in independent authorized site for filling bottles with liquefied petroleum gas (LPG) out of the territory of filling stations for motor vehicles. The bottles must be protected with heat-shrinkable caps, which shall destroy before use, and shall have the company sign of the respective producer.

Art. 96. All actions, leading to reduction or removal of the marker`s effect, shall be prohibited.

Art. 97. (1) The full denaturation of ethyl alcohol on the customs territory of the country shall be carried out at a tax warehouse only.

(2) The denaturation of par. 1 shall be carried out in the presence of a customs body under conditions and by order, determined by the regulation for implementation of the law.

(3) The appearance and the quantity of the substances for denaturation shall be determined by the regulation for implementation of the law.

Art. 98. The extraction of denaturation substances entirely or partially, as well as all activities, leading to reduction or removal of the denaturation substances, shall be prohibited.

Art. 99. (1) Prohibited shall be the affixation of excise labels of bottled alcoholic beverages with CN code 2208, indicating the quantity hectoliters of pure alcohol, measured at temperature of 20 °С, which is lower than the real quantity hectolitres of pure alcohol, measured at temperature of 20 °С, in the respective bottle.

(2) The sale of tobacco products at a price, other than the market price, shall be prohibited.

(3) The labelling of beer with stickers, indicating initial extract content, measured in Plato degrees, which is lower than the real one, shall be prohibited..

Art. 100. (1) The bottled alcoholic beverages with CN codes 2208 and with alcohol content of volume, exceeding 15 % vol, and tobacco products, designated for the local market only, shall be sold with excise label affixed only.

(2) The order and the way of introduction of the excise labels shall be determined by the Council of Ministers.

Art. 101. (1) The sale of broached (not bottled) alcoholic beverages with CN code 2208 and with alcohol content, exceeding 15 %, shall be prohibited.

(2) The provision of par. 1 shall not regard the sale between authorized warehouse keepers of alcoholic beverages.

(3) The sale of alcoholic beverages with CN code 2208 and with alcohol content, exceeding 15 % in plastic bottles shall be prohibited.

(4) The provision of par. 3 shall not be applied to sale of alcoholic beverages in packages (bottles) up to 0,5 litres.

Chapter eight.

CONTROL

Art. 102. (1) The control over excise goods, including the ones under excise duty suspension regime, shall be exercised by the customs authorities.

(2) The control includes inspections on the authorized warehouse keepers, the persons, registered under this law, the end consumers, exempt from excise duty and all other persons carrying out activities with excise goods.

(3) The customs bodies are authorized to install technical appliances for implementing control over the movement and the use of excise goods.

(4) The customs bodies shall have the right to take samples from the fuel in the reservoirs of the motor vehicles.

Art. 103. The control shall be exercised by means of physical inspection of the quantity and the other data and indices of importance for excise tax levying, as well as of the accounting and the commercial documentation of the inspected persons.

Art. 104. (1) For the procedures for establishing, securing and collection of excise duties the Tax insuring procedure code shall be applied, inasmuch as it is not provided otherwise by this law. The customs bodies shall have the authority of bodies of receivables and in the cases of art. 121 of the Tax insuring procedure code – of public executives as well.

(2) For the purposes of par. 1, the customs institutions, determined by the Law for the customs, shall have the competences of territorial directorates of the National revenue agency, the director of Agency Customs shall have the authority of an Executive Director of the National revenue agency, and the Directors of the customs institutions shall have the authorities of a territorial director.

(3) The powers of art. 112, par. 2, item 1 from the Tax insuring procedure code shall be exercised by the director of the competent territorial customs department.

(4) The powers of a decision-making authority within the meaning of the Tax insuring procedure code shall be exercised by the director of the respective Regional Customs directorate.

Art. 105. Upon a request on behalf of a customs administration body, the state and the local authorities shall be obliged to render timely cooperation during the inspection and investigation of circumstances or the establishment of facts, connected directly with the rights or the obligations of the tax obliged persons under this law.

Art. 106 (1) The revenue administration has the right to use information from a tax or customs administration of another country, received as a result of an official enquiry, when determining the duties of the persons, who carry out activities with excise goods, as well as to use this information as an evidence in administrative and court proceedings.

(2) The information, gathered by the order of par. 1, shall be considered as a new circumstance at determining the rights and the obligations of the person, obliged under this law, and could be used for reassessment of excise tax duties, entered into force, if the terms for initiating proceedings for issuing audit acts, determined by Tax insuring procedure code, have not expired.

Art. 107. The Minister of Finance shall issue an ordinance for taking samples and the methods of analysis for the purposes of the control over excise goods.

Chapter nine.

ADMINISTRATIVE PUNITIVE PROVISIONS

Art. 108. (1) A person, who is obliged and does not register under this law, shall be punished with a proprietary sanction amounting from 500 to 3000 leva.

(2) In the cases under par. 1 except for the punishment the person owes the sum of the uncalculated excise duty for the excise goods produced till the date of establishing the offence.

Art. 109. (1) A person, who violates the provision of art. 60, shall be punished with a fine in extent from 500 to 3000 leva.

(2) For repeated offence of par. 1 the fine shall be in extent from 2000 to 6000 leva, and the proprietary sanction - from 4000 to 12 000 leva.

(3) In the cases under par. 1 and 2 except for the punishment the person owes the sum of the uncalculated excise duty for the excise goods produced till the date of establishing the offence.

Art. 110. (1) A person, who does not submit an excise declaration within the term under art. 87, par. 2, shall be punished with a proprietary sanction amounting from 500 to 2500 leva.

(2) For repeated offence of par. 1 the fine shall be imposed in extent from 1000 to 5000 leva.

(3) A person, who does not observe the term for notifying under art. 57, par. 5, shall be punished with a proprietary sanction in extent from 300 to 2000 leva.

(4) For repeated offence of par. 3 the proprietary sanction shall be in extent from 600 to 4000 leva.

Art. 111 (1) A person, who does not observe the term of art. 73, shall be punished with a proprietary sanction amounting from 500 to 2500 leva.

(2) A person, who does not observe the term for notifying of art. 57, par. 5, shall be punished with a proprietary sanction in extent from 500 to 2500 leva.

(3) For repeated offence of par. 1 and 2 the proprietary sanction shall be imposed in extent from 1000 to 5000 leva.

Art. 112. (1) A person, who, being obliged to, does not calculate excise duty, shall be punished with a proprietary sanction in double size of the uncalculated excise duty, but not less than 500 leva.

(2) For repeated offence of par. 1 the proprietary sanction shall be in double size of the uncalculated excise duty, but not less than 1000 leva.

(3) For violation under par. 1 and 2, when the person has calculated the tax in the period, following the period, during which the excise duty had to be calculated, the proprietary sanction shall be in extent 25 percent of the excise tax, but not less than from 200 leva.

Art. 113. (1) A person, who does not register an issued or received tax document or an accompanying administrative document in his book keeping or in the register Stock on hand record, or in the excise declaration for the respective tax period, or uses documents with untrue contents, forged or not true documents in his accounting, leading to determination of the excise tax in lower amount, shall be punished with a fine in extent from 200 to 10 000 leva.

(2) For repeated offence of par. 1 the extent of the propriety sanction shall be from 500 to 20 000 leva.

Art. 114. A person, who violates the provision of art. 61, shall be punished with a propriety sanction in extent from10 000 to 50 000 leva.

Art. 115. A person, who violates the provision of art. 92, shall be punished with a propriety sanction in extent from 2 000 to 5000 leva and for repeated offence – from 4000 to 10 000 leva.

Art. 116. A person, who violates the provision of art. 93, shall be punished with a propriety sanction in extent from 50000 to 10 000 leva and for repeated offence – from 10 000 to 50 000 leva.

Art. 117. (1) A person, who violates the provision of art. 93, shall be punished with a fine in extent from100 to 300 leva – for the natural persons, and with a propriety sanction in extent from 3000 to 10 000 leva – for the legal persons and the sole traders.

(2) For repeated offence under par. 1 the fine shall be in extent from 200 to 600 leva, and the propriety sanction – from 6000 to 20 000 leva.

Art. 118. (1) A person, who violates the provision of art. 95, shall be punished with a fine in extent from1000 to 3000 leva – for natural persons, and with a propriety sanction in extent from 3000 to 10 000 leva – for the legal persons and the sole traders.

(2) For repeated offence under par. 1 the fine shall be in extent from 2000 to 6000 leva, and the propriety sanction – from 6000 to 20 000 leva.

Art. 119. (1) A person, who violates the provision of art. 96, 97 and 98, shall be punished with a fine in extent from 100 to 300 leva – for the natural persons, and with a propriety sanction in extent from 1000 to 3000 leva – for the legal persons and the sole traders.

(2) For repeated offence under par. 1 the fine shall be in extent from 200 to 600 leva, and the propriety sanction – from 6000 to 20 000 leva.

Art. 120. (1) A person, who violates the provision of art. 99, par. 1 shall be punished with a propriety sanction in extent from 5000 to 10 000 leva, and for repeated offence – from 10 000 to 20 000 leva.

(2) A person, who violates the provision of art. 99, par. 2, shall be punished with a fine in extent from 100 to 300 leva – for the natural persons, and with a propriety sanction in extent from 3000 to 10 000 leva – for the legal persons and the sole traders.

Art. 121 (1) A person, who violates the provision of art. 64, par. 1 and 2, shall be punished with a fine in extent from 1000 to 3000 leva – for the natural persons, and with a propriety sanction in extent from 2000 to 6000 leva – for the legal persons and the sole traders.

(2) For repeated offence under par. 1, the fine is in extent from 2000 to 6000 leva, and the propriety sanction – from 4000 to 12 000 leva.

(3) A person, who produces or imports excise goods and sticks them over with excise labels, which are fallacious or forged or with expired validity period, shall be punished with a propriety sanction equal to the double extent of the excise due, but not less than 5000 leva, and for repeated offence – not less than 10 000 leva.

(4) A person, who violates the way or order for introducing excise stickers, shall be punished with a propriety sanction in extent of 2000 leva, and for repeated offence – 4000 leva.

Art. 122 (1) A person, who violates the provision of art. 101, shall be punished with a fine in extent from 100 to 300 leva – for the natural persons , and with a propriety sanction in extent from 3000 to 10 000 leva – for the legal persons and the sole traders.

(2) For repeated offence under par. 1 the fine is in extent from 200 to 600 leva, and the propriety sanction – from 6000 to 20 000 leva.

Art. 123 (1) A natural person, who stores in a warehouse or in a trade room, or in a vehicle, who offers, sells or transports excise goods without excise stickers, when such are obligatory, or excise goods with affixed fallacious or forged excise stickers or ones with expired validity period, shall be punished with a fine in the double extent of the excise due, but no less than 1000 leva, and for repeated offence – no less than 2000 leva.

(2) A legal person or a sole trader, who stores in a warehouse or in a trade room, or in a vehicle, who offers, sells or transports excise goods without excise stickers, when they are obligatory, or excise goods, labelled with a fallacious or a forged excise sticker, or one with expired validity period, shall be punished with a propriety sanction in the double extent of the excise due, but no less than 2000 leva, and for repeated offence – no less than 4000 leva.

(3) Paragraphs 1 and 2 shall not be applied for excise goods, not labelled with excise stickers with expired validity period, placed under excise duty suspension regime of movement.

(4) When a legal person or a sole trader, who stores, offers, sells or transports excise goods, at receiving the delivery establishes the availability of excise goods without an excise sticker, when such is compulsory, or labelled with a fallacious or a forged excise sticker or one with an excise sticker with expired validity period, an inventory shall be made in a form, approved by the Minister of Finance, and the person shall inform in writing in 3 days term from the date of receiving or accepting the goods the competent customs institution at the location of the object. In this case the person, who has informed the competent body shall not be sanctioned under par. 2.

(5) The sanctions under par. 1 and 2 shall be imposed on the person, who stores in a warehouse or transports goods without an excise sticker, when such is obligatory, or excise goods, labelled with a fallacious or a forged excise sticker or with expired validity period, in the cases, when the proprietor can not be discovered.

(6) A person, who sells or stores alcoholic beverages and tobacco products, labelled with an excise sticker DUTY FREE, respectively with a sign, which compulsory includes the words DUTY FREE, in a trade room, different from the trade sites for duty free trade, shall be punished with a fine – for the natural persons, who are not sole traders, or with a propriety sanction – for the legal persons and the sole traders, in double extent of the excise due, but not less than 1000 leva, and for repeated offence – not less than 2000 leva.

(7) At establishment of tobacco products without an excise sticker or labelled with a fallacious or forged excise sticker, or with an excise sticker with expired validity period, or with an excise sticker, respectively with a sign under par. 6, in automatic machines for sale of tobacco products, the sanctions of par. 1 and 2 shall be imposed on the person, who has received a permission for trade from these automatic machines with tobacco products, according to the Bulgarian legislation.

Art. 124 (1) In the cases of violations under par. 115, 116 and 117, the goods shall be confiscated in favour of the state.

(2) The Minister of Finance shall issue an ordinance, in which the conditions and the way for disposing with the excise goods confiscated in favour of the state shall be determined.

Art. 125 (1) The end customer, exempt from excise duty, who has received energy products and has used them for purposes, other than the ones, indicated in the excise exemption certificate, shall be punished with a propriety sanction in double extent of the excise, due for motor fuels of the relevant type, but not less than 5000 leva.

(2) For repeated offence the certificate shall be taken away, and the propriety sanction shall be no less than 10 000 leva.

(3) In the cases under par. 2 the person shall also pay the amount of the excise, due for the relevant type of motor oils, for the quantities available at the moment of taking the certificate away.

(4) Sanctions under par. 1, 2 and 3 shall be imposed also to an agricultural producer, who has used motor fuels of reduced rates in infringement of Art. 32.

Art. 126 A person, who produces, holds in a warehouse or in trade room or in a vehicle, one, who offers, sells or transports excise goods without a tax document under this law, or an invoice, or a customs declaration, or an accompanying administrative document, certificating the payment, charging or securing the excise tax, shall be punished with a fine in double extent of the excise due, but not less than 1000 leva, and for repeated offence – not less than 2000 leva.

Art. 127 (1) The customs body, who doesn't issue in 7 days term a certificate for the presence or the absence of obligations under this law, shall be punished with a fine up to 250 leva, and for a repeated offence – to 500 leva.

(2) The acts for offences shall be compiled by the officials of the Inspectorate of the Minister of Finance, and the punitive decrees shall be issued by the Minister of Finance

Art. 128 (1) The establishing of the offences, the issuing, the appeal and fulfilment of the punitive decrees is performed under the Law for administrative offences and sanctions

(2) The acts for violations shall be issued by the customs bodies, and the punitive provisions shall be issued by the director of the Agency Customs or an authorized official.

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