These are promulgated in the Regulation (“Regulation”) on Application of the Excise Duties and Tax Warehouses Act (the “Act”) in relation to the reporting regime, excise duty, storage, release for consumption, etc. of excise goods. New appendixes as well as amendments to the existing appendixes to the Regulation are adopted.
Most important changes refer to the goods with collectible value under the Act. They are in force as from 01.04.2019 and which term is longer compared to the entire Act term for entering into force – 01.01.2019. The changes in question affect the notification of customs authorities about excise goods with collectible value.
The excise goods with collectible value are:
- alcohol, alcoholic beverages, tobacco products, produced in limited quantities and therefore possessing qualities that distinguish them from homogeneous products of ordinary commercial use
- excise goods whose price at purchase or sale in terms of their year of manufacture, condition, search, supply or other cost-related factors would be significantly higher than their retail price with other homogeneous products of ordinary commercial use
- series of cigars with certificates for their collectible value presented by the producer.
Excise goods produced in a specialized small distillery within the meaning of the Act are excluded from the goods of collectibles value.
The order for notification of the customs authorities about excise goods with collectible value under the Act is new. The notification shall be made by submitting a notification on paper to the Director of the Territorial Directorate at the location where the excise goods of collectibles value will be stored. The person who has acquired the goods is the person obliged to submit the notification. The notification shall be submitted in advance but no later than three days from the date of their acquisition.
The notification represents an explicit template – Appendix 4k to the Regulation.
The excise goods with collectible value to be offered for sale in the country or to be stored in warehouses or premises related to economic activity shall be placed in a tax warehouse for the purposes of their labelling with excise labels. The storage of these goods in the tax warehouse shall be done in compliance with the terms and conditions for storage of depositor’s goods within the meaning of the Act.