Decree of the Ministry of Finance No. 11 / 1994 Coll.
Decree of the Ministry of Finance laying down details on the labelling of certain tobacco products
Valid
Effective from 20.01.1994
11
DECLARATION
Ministry of Finance
of 29 December 1993
laying down details on the labelling of certain tobacco products
The Ministry of Finance pursuant to § 40f of Act No. 587 / 1992 Coll., on Consumer Taxes, as amended ("the Act ') provides:
Model and location of tobacco sticker
(1) The tobacco sticker has a dimension of 20 x 44 mm. On the face side there is a flat offset price underprint consisting of two frames which are symmetrical to both axes of tobacco sticker. The gray-blue raster goes into the green raster in the middle of the tobacco sticker and then into the grey-blue raster again. The horizontal edges of the tobacco sticker and its middle part are printed with this grid. Between the centre and the edge of this grid, the price guilloche is printed throughout the length of the tobacco sticker. Simultaneously with both longer sides of the sticker are printed with offset "Czech Republic" in the color grey blue. The upper part of the text is always readable from left to right. The central motif of a tobacco sticker is made up of stylized curled tobacco petals, which are "bound" by three ellipses in the central part of the label, with the repeated inscription "Czech Republic" with microtext changing its height twice. This whole motif is printed with a line-deep print in grey. In parallel with the shorter parties, on both sides the tobacco sticker is printed in black with the price for the final consumer in crowns, or quantity and type. The price is to two decimal places as follows:
(a) for cigarettes, the final consumer price for unit packs intended for direct consumption, the number of cigarettes in the package and the indication indicating the length of cigarettes (KC or DC) shall be printed on both sides of the tobacco sticker;
(b) in the case of cigars and cigarillos, the price of the unit pack intended for direct consumption, together with the number of pieces in the package and the opposite of the shorter side, shall be printed in parallel with one side of the sticker.
The tobacco sticker can be chopped to weaken and facilitate opening of the box.
(2) The tobacco sticker for hard-pack cigarettes is glued to the back of the unit pack intended for direct consumption (hereinafter referred to as the "box") so that it exceeds at least 5 mm across the edge of the carton on its side. The sticker shall be so placed that it is damaged visible when opening the box.
(3) The tobacco sticker must be applied to cigarettes in the soft package by the ruby side so that it extends from the back of the carton to the front of the carton through the top of the carton where the box is opened.
(4) The tobacco sticker must be affixed to the unit pack for cigars and cigarillos so that visible damage occurs when opened.
Model of mandate to control the distribution and use of tobacco stickers
The model of mandate for the control of the distribution and use of tobacco labels issued by the Customs Office of Kutná Hora (hereinafter referred to as the Office) is set out in Annex 1.
Model form for order of tobacco stickers
Manufacturers or importers shall use the prescribed form, a specimen of which is given in Annex 2, for ordering tobacco labels. The order must indicate the number of tobacco labels for cigarettes corresponding to the whole sheets, for cigars and cigarillos the number of tobacco stickers corresponding to the multiples of 12.
(1) Tobacco labels are distributed by the Office to manufacturers or importers of cigarettes, cigars and cigarillos in sheets format 465 x 550 mm. One sheet has 252 tobacco stickers printed on it. Distribution shall be carried out at the request of the customer on back-up repayable pallets of the Office or on pallets supplied by the manufacturer or importer of cigarettes, cigars and cigarettes.
(2) The advance on the repayable pallet is charged by the Office at the cost of its purchase.
(3) The amount paid as advance payment on the repayable pallet shall be reimbursed by the Office to the manufacturer or importer of cigarettes, cigars and cigarillos at the same rate when returning the pallet. Only the quantities of pallets which have been withdrawn from the Office for an advance shall be taken over and reimbursed.
Date of payment of tobacco stickers
The date of payment shall be deemed to be:
(a) in the case of cash transfers from an account with a money institution, the date on which the write-off was made from the account of the manufacturer or importer of cigarettes, cigars and cigarillos who ordered the tobacco sticker;
(b) in the case of cash payments, the date on which the cash was received or taken over by the cash institution, post office or authorised staff of the Office.
Model of tobacco label registration form
Manufacturers or importers of cigarettes, cigars and cigarillos shall keep a register of tobacco stickers accepted, used and returned on the prescribed form, a specimen of which is given in Annex 3.
Inventory of tobacco labels
The inventory results of tobacco labels shall be recorded by the Office, which shall include:
(a) the inventory date;
(b) the place of inventory;
(c) the reason and the result of the inventory, including the quantification of the number of missing or residence tobacco stickers found under Article 40e (1) and (2) of the Act;
(d) the signatures of the inventory officer of the Office and of the manufacturer or importer of cigarettes, cigars and cigarillos for which the inventory was made, including, where appropriate, the statement of the manufacturer or importer of cigarettes, cigars and cigarillos for which the inventory was made; This statement shall be annexed to the inventory report.
Return and destruction of tobacco labels
(1) The tobacco stickers damaged are returned by the tobacco manufacturers or importers of cigarettes, cigars and cigarillos of the Office, improved on a form, a model of which is given in Annex 4. If tobacco labels are damaged in sheets issued by the Office and are kept in full, they may be returned with damaged tobacco labels without being glued to the prescribed form. The signature of the receiving office, the stamp and the signature of the national manufacturer or importer shall be indicated on the edge of the front of the sheet.
(2) The persons referred to in Section 40f (1) of the Act shall obtain a Protocol on the destruction of tobacco labels.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
v. Ing. Klak v. r.
First Deputy
Příloha č. 1
Annex No 1 to Decree No 11 / 1994 Coll.
Příloha č. 2
Annex No 2 to Decree No 11 / 1994 Coll.
Příloha č. 3
Annex No 3 to Decree No 11 / 1994 Coll.
Příloha č. 4
Annex No. 4 to Decree No. 11 / 1994 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 11 / 1994 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.01.1994 |
|---|---|
| Effective from | 20.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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