Changes in the excise duty rate on cigarettes
The excise duty on the proportional excise duty on the sale of cigarettes under the conditions of Art. 18, para. 3 of the Law on duty-free trade and upon notification of sale of cigarettes at a price higher than the registered price under the Ordinance on the Terms and Procedure for Registration of the Prices of Tobacco Products, adopted by Decree No. 192 of the Council of Ministers of 2004 ., is as follows:
- for cigarettes which have a registered price in accordance with the Ordinance on the Terms and Conditions for Registration of the Prices of Tobacco Products, shall be payable according to the price at which their sale was made, but not less than the proportional excise duty due on the registered price;
- for cigarettes which do not have a registered price in accordance with the Ordinance on the Terms and Conditions for Registration of the Prices of Tobacco Products, shall be payable at the price at which their sale was made, but not less than the proportional excise duty on cigarettes due – BGN7, 50 for 20 shorts.
The notification shall be submitted by the licensed warehouse keeper, who has also received a license under the terms and conditions of the Law on Duty Free Trade, to the director of the territorial directorate at the location of the site. The notification must be submitted in advance, but not later than 7 days from the date on which the cigarettes will be sold at a higher price than the registered one.
Upon notification, the licensed warehouse keeper, who has also received a license under the terms and conditions of the Duty Free Trade Act, shall notify the director of the competent territorial directorate in writing of any change in the information from the notification of the price to be sold. The notification shall be made in advance, but no later than 7 days before the date on which the cigarettes are to be sold at a price other than that for which the notification was given.
One notification may be filed per tax period. It can be submitted electronically.
As of 01.01.2020, a licensed warehouse keeper may be a person who uses a video surveillance and control system that meets the requirements of Art. 47b, in the case of the production and storage of energy products falling within CN code 2710 12 to 2710 20. Licensed warehouse keepers are required to use a CCTV system in tax warehouses. Video surveillance is carried out in compliance with the requirements for protection of personal data. The system must enable:
- real-time visual control;
- continuous recording of graphic images (video images) on a digital logger-server, allowing confirmation of the events (captured) events;
- identification of vehicles identification numbers.
During the construction of the video surveillance and control system, the camcorders are mounted permanently at all places through which vehicles enter or leave the site. Camcorders shall be positioned in such a way as to enable clear identification of vehicles’ identification numbers and other identities. The identification data of the means of transport shall be sent to the Central Customs Directorate in the manner, manner and format specified in the Regulations for the implementation of this Act.
Camcorders need to be moisture-proof, have a resolution of at least 1280×720 pixels and provide effective video surveillance, including in the dark part of the day. Camcorders should have alerting functionality when certain events occur.
The video surveillance and control system receives and stores information on the date and time of the video image, identification and location of the individual video cameras, as well as historical data on the date, time and duration of the interrupted signal between the video camera and the digital recorder, and other alarms registered.
Video surveillance information shall be stored on the digital recorders for at least one month. The customs authorities may restrict access to digital registrars in accordance with Art. 102, para. 3, Vol. 3.
After the expiry of the term, the information shall be archived and stored in the tax warehouse for a period not less than two months. The customs authorities may make copies of the archive where a longer period of time is required for the purposes of control to store the information.
The construction of a CCTV system shall be coordinated with the customs authorities, which may prescribe and / or test its functionality and effectiveness. The request for coordination of the construction of the video surveillance and control system shall be submitted in the manner and manner specified in the regulation for implementation of the law.
The CCTV system is used in a continuous mode of operation around the clock, and should have autonomous power supply for at least 24 hours.
Licensed warehouse keepers are obliged, on their own and at their own expense, to provide the customs authorities with real-time remote access to video images and the ability to remotely view the information stored in their system.
Licensed warehouse keepers of the video surveillance and control system always in accordance with its requirements and assist in unhindered remote access of the authorities. Licensed warehouse keepers are obliged to limit and prevent any manipulation or other undue influence on the system and its components.
When conducting inspections, licensed warehouse keepers are required to provide the authorities with all stored information from the CCTV system.
Changes to restrictions and prohibitions
The discharge of excise goods under the excise duty suspension arrangement shall take place at the point of receipt specified in the electronic administrative document or at the authorized point of direct delivery, and in cases where the goods are received from a registered consignee or from a temporarily registered consignee, performs only at the sites specified in the relevant certificate or permit.
The landing of excise goods sent to an end user exempted from excise duty shall be carried out only at the premises specified in the relevant certificate.
The modification of the vehicle transporting excise goods under excise duty suspension arrangement and excise goods intended for an end user exempted from excise duty shall be effected only after prior notification in writing or electronically to the competent territorial directorate.
In order to prevent and detect breaches of the law and to ensure the security of postal items, the customs authorities shall interact with the relevant security structures of postal operators by providing each other in writing or in electronic form:
- information on risk senders and / or recipients;
- information about risk consignments, including data from transport documents;
- information about payments made, from which it can be assumed whether excise duty is included in the value of the goods sent or received;
- information from the technical devices and software used by the postal operators. “;
Following an order from the customs authorities, the postal operator may open a risky postal item without the sender’s consent. The consignment is opened in a room with constant video surveillance, drawing up a record in the presence of witnesses. If prohibited goods are found in the consignment, they are detained for inspection.
When preparing the transport document, the sender shall indicate whether the postal item contains excise goods or tobacco waste. The postal operator may require clarification or a more detailed description.
Changes in administrative penalties
A natural person who sends, transports or transports tobacco products or alcoholic beverages in commercial quantities to another Member State shall be liable to a fine of between BGN 1000 and 4000 and, in the case of repeated infringement, a fine of between BGN 3000 and 6000 Quantities exceeding the levels specified in the Regulations for the implementation of the law shall be considered as commercial quantities.
A person who unloads at a place other than that specified in Art. 91b, para. 1 and 5, or change the vehicle without prior notification to the competent territorial directorate in accordance with Art. 91b, para. 6, shall be punished by a pecuniary sanction in double amount of the excise duty, but not less than 4000 levs. 1, the pecuniary sanction shall be double the amount of the excise duty, but not less than BGN 8000.30.
A person who violates Art. 47b, para. 2 – 9 and para. 12 shall be punished by a pecuniary sanction in the amount of 1000 to 5000 levs, and in case of repeated violation the sanction shall be in the amount of BGN 2000 to 8000.
A person who violates Art. 47b, para. 1, 10 and 11 shall be punished by a pecuniary sanction in the amount of BGN 3000 to 8000.
Who violates Art. 103, para. 8 and 9, shall be punished by a fine for natural persons in the amount of BGN 1000 to 5000 levs or by a pecuniary sanction – for legal entities and sole traders, in the amount of BGN 2000 to 10,000 levs. 1 the fine is in the amount of BGN 2000 to 7000 BGN, and the property sanction is in the amount of BGN 5000 to 15 000.
Within three months of the entry into force of this Act, the Minister of Finance shall align with it the rules for the application of the Excise Duties and Tax Warehouses Act and the ordinances under Art. 103a, para. 2 and 4 of the same law.
Within three months from the entry into force of the amendments to the ordinances under para. 1 persons, who received certificates under art. 24b, para. 6 of the Law on Excise Duties and Tax Warehouses, bring their activity in compliance with the requirements of Art. 24a, para. 3, items 8 – 11 of the same law, by sending a notification to the director of the territorial directorate at the location of the site.
Until the entry into force of the relevant act of the Director of the Territorial Directorate for compliance with the requirements of Art. 24a, para. 3, items 8 – 11 of the Excise Duties and Tax Warehouses Act, the persons who have notified under para. 2, continue their activities as excise duty end-user.
Within three months from the entry into force of the amendments and supplements to the Rules for the Implementation of the Excise Duty and Tax Warehouses Act, the licensed warehouse keepers shall submit a request for coordination of the construction of the CCTV system under Art. 47b of the Excise Duties and Tax Warehouses Act.
Within three months from the date of issue of the relevant act for coordination of the request under para. 4 the licensed warehouse keepers shall bring their activity in compliance with the requirements of Art. 47b of the Excise Duties and Tax Warehouses Act.