Decree of the Ministry of Finance No. 140 / 1997 Coll.
Decree of the Ministry of Finance on the control of the production and circulation of alcohol and on the implementation of other provisions of the alcohol law related thereto
Valid
Order
Effective from 01.07.1997
Zobrazeno prvních 200 z celkem 312 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
140
DECLARATION
Ministry of Finance
of 20 June 1997
on the control of the production and circulation of alcohol and on the implementation of other provisions of the alcohol law related thereto
The Ministry of Finance provides, pursuant to Article 21 (2) of Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Commercial Business (Trade Trade Act), as amended, and the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Lime Act):
TECHNICAL CONDITIONS AND METHOD OF DETERMINING THE INDUSTRIAL DEVICES OF LIGHTS AND SPECIAL LIGHTS AND OF THE DEROGATION OF INDICATIONS AND DOCUMENTS AND CERTAIN WASTE PRODUCTS
(Article 6 (1), (5) and (6) of the Lime Act)
Ensuring the production facilities of the distillery and special distillery through official closures
(1) The provision of production facilities by official closure (hereinafter referred to as "closure") is carried out by placing seals on its individual parts by the customs office. A seal wire or twine, metal fillings and a pliers with marked emphasis are used for sealing.
(2) In fruit distilleries, agricultural distilleries and distilleries with closure, all taps, valves, valves, holes, mechanical connections and pipes on that part of the production facility where the alcohol vapours or alcohol liquids are not measured by a control gauge (hereinafter referred to as the "gauge") are provided. The connection lines from the radiator to the measuring instruments, gauges and equipment for the collection of lutre waters shall be provided with seals in all distilleries. In distilleries and special distilleries, separate refining of the alcohol ensures the closure of the connecting line from the radiator to the measuring instruments and meters.
(3) Simple or double conclusions are used to ensure the production equipment.
(4) The double closure is another simple closure attached to the metal cover, metal grate or wire mesh net covering the simple finish.
(5) A double closure shall be provided by the production facility where a simple closure would not provide sufficient security.
(6) In a chemical distillery where it is used in the production of a circulatory tank, the seals are provided by all the exhaust pipes from that tank up to the connection point to the distillation column or to the pipes for technical alcohol or to the sewage tank.
Derogation of lees and lees from cultivation, certain waste products in fruit distilleries and lutre waters
(1) In spillage plants, if the operator does not intend to deliver the seedlings and seedlings measured by the gauge for further processing, it may devalue them by discharge into the waste pit in which the degradation agent is present. The quantity of alcohol contained in degraded cuts and overruns shall be measured and the customs office shall draw up a record of their deterioration.
(2) In fruit distilleries where it is used in the manufacture of oil or wax separators, separated oil and wax must be carried to the container secured by the closure of the customs office. The contents of the container shall be mixed with the matchsticks and, where appropriate, with a degradation agent when released.
(3) Lutre water, if it is not mixed with or used in the process before discharge from the distillation plant, must be transported to the secured waste sinks in such a way that they are perfectly mixed with sewage or a disposal agent. This degradation shall comply with the requirements of the specific regulations. 1)
LIVE MEASUREMENT AND METHOD OF DETERMINING THE LEVEL OF LIVE
(to Section 7 of the Lime Act)
Systems and types of gauges
The following metrologically approved and validated 2) systems and types of alcohol control meters shall be used to measure produced alcohol and self-refined alcohol:
(a) measuring instruments of type ZEHR, large, medium and small type and measuring instruments of type KOLM 20 L and type OLM 4 Ti,
b) SITRANS AND Type 7MS 1201 measurement system with assessment unit,
(c) a measuring system consisting of a flow meter with oval wheels, density and temperature meters and an evaluation unit, for production facilities with a capacity of 3500 l / hour and more,
(d) stationary tanks for measuring lumps, for measuring dregs and daggers in fruit distilleries and distilleries, for measuring daggers and daggers for self-refining alcohol, for measuring synthetic technical alcohol or for measurements in the cases referred to in Section 9.
(e) sampling taps or other metrologically approved measuring instruments for measuring samples of alcohol taken for the necessary operational reasons prior to its registration by the measuring instrument referred to in (a) to (d).
Conditions for the location, securing and use of the meter
(1) The measurement of alcohol may only be carried out by certified measuring instruments, 2) which are secured by the seals of the customs office.
(2) The measuring device must be permanently connected to the radiator during production and placed so that it is freely accessible from all sides and distant from the distillation device in such a way as to avoid the evaporation of alcohol.
(3) The gauges referred to in § 3 (a) and (b) must be horizontal and at a level such that the weighting test can be carried out by direct flow of alcohol into the container intended to perform this test. The gauge referred to in Section 3 (a) shall be placed on the suspect and attached to the base plate. The gauge referred to in Section 3 (b) shall be placed on a suspect and attached to the base plate or placed and mounted on a metal structure which is equipped with silentblocks.
(4) The gauge referred to in § 3 (c) must be placed and secured on the pipeline in such a way as to avoid mechanical external loads and shocks.
(5) The gauges are secured by the seals in the manner set out in Paragraph 1 (1).
(6) For the gauge referred to in § 3 (a), the seals are always provided by the gauge cover; for the gauges referred to in § 3 (b) and (c), the gauges are provided by the gauge cover; and if the individual parts of the gauge are not fitted with a common housing suitable for sealing, each part of the gauges is provided separately.
(7) The right and in fruit distilleries and distilleries, as well as the left outer and internal doors to the collecting and loading container of the measuring instrument referred to in Section 3 (a), are provided by the closure. The left outer and internal doors to the collection and loading container of this measuring instrument need not be secured for distilleries, except fruit distilleries and distilleries.
(8) For gauges referred to in § 3 (b) and (c), conductors transferring data to the evaluation unit at those points where mechanical damage is imminent must be stored in a metal housing (tube).
(9) In the production of alcohol, care must be taken to ensure that the correct operation of the gauge referred to in Section 3 (a) is not affected by exceeding the maximum permissible temperature of 70 ° C. If the temperature measured by the maximum thermometer exceeds 70 ° C, the gauge shall be discarded until it is re-verified.
Control and modification of the meter
(1) The customs office shall check that the measuring instrument and its components contain a full number of intact conclusions, whether the location of the measuring instrument and the validity of the verification of the measuring instrument complies with the conditions set out in Section 4, and shall check and record the condition of the counter.
(2) The customs office shall check the operation of the individual parts of the measuring instrument before the production begins, flush the measuring instrument with alcohol if necessary and ensure that the measuring instrument is sealed in accordance with Section 4. For the measuring instrument referred to in Section 3 (a), the customs office shall, before securing the measuring instrument, fill the container and the cylinder for the thermometer with a known volume concentration, place the alcohol and thermometer in the container and insert the maximum thermometer in the measuring instrument.
(3) The customs office shall carry out a routine inspection of the measuring instrument during the manufacture of the quantity of alcohol produced and, for the measuring instrument referred to in Article 3 (a), shall determine whether the temperature measured by the maximum thermometer has exceeded 70 ° C.
(4) On completion of production, the customs office shall check the gauge for emptying and shall re-check the gauge with seals. For the measuring instrument referred to in Section 3 (a), the customs office shall, before securing the measuring instrument, empty the contents of the collection and loading containers and remove from the measuring instrument the alcohol meter, thermometer and maximum thermometer.
Weighted gauge test
(1) The customs office shall carry out a weighting test for measuring instruments referred to in § 3 (a) to (c) and shall use at least 160 litres of alcohol in this test. The weighting test shall compare the quantity of alcohol calculated from the volume concentration and volume of alcohol measured by the measuring instrument and the temperature of the alcohol elongated by the measuring instrument with the quantity of alcohol calculated from the volume concentration and weight of alcohol recorded on the weights for which the conditions laid down in paragraphs 12 (3) and 12 (4) shall apply, except for their fixed incorporation.
(2) From the data recorded in accordance with paragraph 1, a percentage deviation (u) of the quantity of alcohol produced shall be calculated for the measuring instrument, expressed in the form of a volume correction coefficient (Kov) according to the following formulae:
a) u = Vh-VoVh · 100,
where Vo is the quantity of alcohol in the measuring units determined by the volume of alcohol measured by the measuring instrument;
Vh is the quantity of alcohol in the measuring units determined by the weight of the alcohol;
b) Metal = 1 + u100
(3) The weighting gauge test shall be carried out after each repair of the measuring instrument in accordance with § 7 (2) and (3), after each periodic verification of the measuring instrument in accordance with the special Regulation (2) and at any time in case of doubt as to the correct functioning of the measuring instrument. For gauges used for the measurement of alcohol in separate refining, a weighting test shall be performed only in case of doubt about the correct functioning of the gauge.
(4) If the periodic verification of the measuring instrument is carried out at the point of installation and the values of the deviations according to that verification are identical to those of the deviations established immediately prior to the verification of the measuring instrument, the weighting test shall not be carried out in accordance with paragraph 3 but shall be carried out within a maximum of six years.
Meter repairs
(1) Small repairs of the gauge referred to in § 3 (a), such as repair of the collection and loading container in the event of leakage, repair of the receptacle for the areometer, repair of the discharge cloth, and routine maintenance of the gauges referred to in § 3 (b) and (c), such as the cleaning of the densimeter, may be carried out by the distillery operator only in the presence of a customs official.
(2) The repairs on the measuring drums, on the main or back-up counter of the gauge referred to in § 3 (a) shall be carried out by the service organisation and shall be re-verified after repair.
(3) The repair or replacement of the individual parts of measuring instruments referred to in Article 3 (b) and (c) carried out by the relevant service organisations at the operator's place of installation of the measuring instrument must be carried out in the presence of a customs office staff and the measuring instrument must be re-verified after repair or replacement of a part.
(4) In the case of measuring instruments referred to in § 3 (b) and (c), the calibration factors of the measuring system shall be adjusted in the presence of the trained staff of the customs office and the staff of the Czech Metrological Institut.2) when changing the deviations identified during the weighting test or in the verification of measuring instruments.
Method for determining the temperature of alcohol
(1) Distillers, with the exception of distilleries and special distilleries using the gauge referred to in § 3 (a), record the temperature of the alcohol flowing through the gauge at intervals determined by the customs office according to the operating conditions of the distillery. The temperature shall be determined by a certified thermometer) located in the water sink. At the same time as the temperature is recorded, except for industrial distilleries, the volume of alcohol flowing through the meter.
(2) In the distilleries using the gauge referred to in § 3 (a), the temperature of the alcohol flowing through the gauge according to § 7 (1) (c) of the Lime Act is understood to be 20 ° C.
(3) When using the measuring system referred to in § 3 (b) and (c), the temperature value determined by the validated and secured temperature gauge shall be automatically transmitted to the evaluation unit.
Measurement of alcohol during measuring failure
In the event of a complete failure of the measuring instrument referred to in points (a) to (c) of Section 3 or in other justified cases where the measuring instrument needs to be removed from use, unless a replacement measuring instrument is available, the method referred to in point (d) of Section 3 shall be used for the measurement of alcohol for a period not exceeding 30 days.
Method for determining quantities of alcohol produced
(1) When using the measuring instrument referred to in Section 3 (a), the quantity of alcohol produced shall be determined as follows:
(a) The data on the main counter of the meter shall be determined and the difference of the data of the counter shall be determined at the beginning and end of the reference period. The difference of the back-up counter shall be added to the difference thus determined and any shift of counters shall be deducted when manually checking the measuring device. The result indicates the actual volume of free-flowing alcohol in litres.
(b) The volume concentration of alcohol shall be determined in the measuring instrument collection vessel and in the container of the measuring instrument validated by the areometrem3 (taking into account the deviation of accuracy according to the verification sheet). If the volume of the sample from the collection or storage vessel is insufficient to determine the volume concentration of alcohol by the areometer, this sample shall be determined in a pyknometric manner. In the case of a container, the difference (burner) shall be allowed up to 0,2% by volume of ethanol per month. The value of the burner above 0,2% per month shall be added to the volume concentration of alcohol recorded in the collection vessel.
(c) The average temperature of the alcohol flowing through the measuring instrument shall be determined over the reference period. This temperature shall be determined from the data recorded in accordance with § 8, for industrial distilleries as the arithmetic mean of temperatures, for other distilleries except for distilleries as a weighted arithmetic mean. For the purpose of determining the quantity of alcohol produced, the temperature shall be 20 ° C.
(d) The quantity of alcohol produced shall be calculated using the formula:
VE = s + v1 + v2-v3.kv.Fb. Metal,
where VE is the quantity of alcohol produced in measuring units, i.e. litres of ethanol at 20 ° C,
with the difference in the state of the main meter counter at the end and beginning of the period for which the quantity of alcohol is collected,
v1 volume of alcohol elongated by the back-up measuring device of the gauge,
v2 volume of alcohol not recorded by counters,
v3 the volume of alcohol recorded during manual checking of the measuring device of the gauge,
kv conversion coefficient (4) for the value of the volume concentration of the alcohol in the collecting vessel of the measuring instrument corrected by the burner and the value of the average temperature of the alcohol flowing through the measuring instrument;
Fb correction factor for the thermal expansion of 5) steel or britanium, depending on the type of measuring instrument used, for the average temperature of the gauge-operated alcohol;
Metal correction coefficient determined by the weighting test according to § 6.
(2) When using the meters referred to in § 3 (b) and (c), the quantity of alcohol produced shall be obtained directly from the recording of the evaluation (conversion) unit which contains a programme for calculating the quantity of alcohol in the measuring units from the measured volume, temperature and density of the alcohol flowing through the meter. If the correction coefficient determined by the weighting test in accordance with § 8 is not part of the evaluation unit programme, the quantity of alcohol produced shall be calculated according to the formula:
VE = VE,. Metal,
where V'E is the quantity of alcohol in litres of ethanol recorded from the recording of the evaluation unit;
Metal correction coefficient determined by the weighting test according to § 6.
(3) When measuring alcohol produced by a measuring instrument referred to in § 3 (d), the quantity of alcohol produced shall be determined in the same way as when determining the stocks referred to in Part Four.
(4) When measuring the samples taken by means of a measuring instrument pursuant to § 3 (e), the quantity of alcohol thus collected over the reference period shall be calculated from the measured volume of alcohol and volume concentration of alcohol according to the record of the sample analysis distillery.
(5) Where the measuring instrument has been unduly disconnected or, for technical reasons, discarded without providing a replacement measurement in accordance with Section 9, or has been applied to the correct operation of the measuring instrument, the customs office shall determine the quantity of alcohol produced by calculation according to the average daily performance of the distillation apparatus and the average volume concentration of alcohol achieved during the normal or previous accounting period when processing the same raw materials. In this case, the maximum volume concentration shall always be used. Where a concentration by volume cannot be determined as follows, the concentration by volume reported in a similar distillery shall be used when processing the same raw materials.
(6) The production note shall be drawn up by the customs office on the quantity of alcohol produced. The quantity of alcohol shall be rounded to the nearest litre of ethanol in accordance with Section 26. The quantity of alcohol contained in samples from the collection vessels of the measuring instrument is also recorded on the production sheet.
Time limits for determining the quantity of alcohol produced
(1) The customs office shall determine the quantity of alcohol produced according to the operating conditions of the distillery but at least once every two months.
(2) The customs office shall also determine the quantity of alcohol produced after the end of the seasonal production of alcohol, when the production of alcohol is discontinued for more than 10 days, when the measuring instrument is removed from use, after the measurement of alcohol has been completed in accordance with § 9 and in the event of unforeseen disturbances in the process.
FOREIGN INFORMATION AND THE EVIDENCE METHOD FOR EXAMINATION AND TRANSPORT OF LIVE
(k § 12 (7) of the Lime Act)
Detection of quantities of alcohol at removal and acceptance
(1) The quantity of alcohol at removal or acceptance of alcohol shall be determined from its weight and concentration by volume or its volume, temperature and concentration by volume. When using measurement systems consisting of a flow meter, density and temperature meters and an evaluation unit, the amount of alcohol shall be collected from the recording of the evaluation device which contains a programme for calculating the quantity of alcohol in the measuring units. 4)
(2) The quantity of alcohol shall be collected separately in each package. A car dose in barrels where the alcohol is filled from a single storage tank shall be considered as one package.
(3) The weight of the alcohol shall be determined on the scales verified in accordance with the special rules. 3) The weight shall be fixed in a suitable place and horizontal position and the zero position of the indicator must be adjusted before each weighing. The burden (barrel, railway tank, truck tank) is placed on the weight so that the weights are distributed throughout the bridge.
(4) For individual barrels and packaging with a content of less than 200 litres, the weight shall be determined to the nearest tenth of a kilogram, for railway tanks and for semi-tanks for tens of kilograms and the weight shall not be rounded for individual packages.
(5) The volume of alcohol shall be measured by means of volume gauges certified in accordance with specific regulations. 3) The volume is determined for individual barrels and for smaller containers with an accuracy of 10 litres, for railway tanks and for car tanks for tens of litres in each package separately.
(6) The volume concentration of alcohol shall be determined by the methods laid down in the specific regulation.4)
(7) Measurement systems consisting of a flow meter, density and temperature gauges and an evaluation unit shall be type-approved for the measurement of alcohol and certified in accordance with the Specific Regulation.3)
Issue of a delivery note and records on removal of alcohol
(1) The seller shall draw up a delivery note in accordance with the model set out in Annex 1 on the consignment removed. The original of the delivery note shall accompany the consignment.
(2) The quantity of alcohol in the units of measurement shall be indicated in the delivery note for the individual packaging to two decimal places and the rounding shall be carried out only in the final sum of the whole consignment in accordance with Section 26.
Issue of the acceptance note and registration at the time of acceptance of the alcohol
(1) The Purchaser shall draw up a acceptance note in accordance with the model set out in Annex 2, the original of which shall be sent to the supplier within three days of the date of receipt of the alcohol. If the buyer does not send the receipt note within that time limit, he shall register the alcohol purchased in the quantity indicated on the delivery note.
(2) Where the purchaser or another buyer is present at the seller's place of removal of the alcohol, he may confirm the receipt of the alcohol on the delivery note. In this case, the receipt note shall not be displayed and both the seller and the buyer shall record the quantity of alcohol indicated on the delivery note.
(3) The losses and surpluses of alcohol recorded at the time of acceptance shall be recorded in the manner set out in § 18 (6) to (9).
DETERMINATION OF THE LIVE GUARANTEE
(to Article 15 (1) of the Lime Act)
Method of stock collection
(1) The stocks of alcohol, including the quantities of alcohol contained in the stocks of raw materials, semi-finished products and finished products, are to be determined from their weight and concentration by volume of alcohol or their volume, temperature and concentration by volume of alcohol.
(2) Stocks shall be collected in each storage tank, transport container or other packaging separately and the quantity of alcohol calculated shall be given to two decimal places. The rounding shall be carried out in accordance with Section 26 until the final sum of the total stocks.
(3) When determining the quantity of alcohol contained in the stocks of raw materials, semi-finished products and finished products in consumer packages, the reported values of the concentration of alcohol and the volume or weight of the product on the consumer packaging shall be based on the reported values. If the consumer packaging does not indicate the concentration of alcohol in the product, it shall be based on the content of alcohol determined by the technological process.
(4) The customs office shall carry out an examination of the actual volume concentration of alcohol for products in consumer packages at random. Where the actual quantity of alcohol in randomly selected products is less than 5% than the quantity of alcohol calculated from the concentration of alcohol indicated on the consumer packaging or the concentration specified in the technological process (recipe), the actual value determined as the arithmetic mean of the concentration determined in at least three samples of the product shall be used for the calculation of stocks. According to this actually established value, the records of income, stocks and the issuing of alcohol for alcohol processors referred to in § 22 are also adjusted.
Volume, weight and concentration determination
(1) When determining the volume of stocks according to the calibrated volume scale of the tank (hereinafter referred to as "the stavomark '), the lower level of the meniscus is subtracted. When determining the volume of the specific bar, the highest humidified area shall be subtracted.
(2) If the container contains an unremovable volume below the zero point of the stavomark, the volume recorded on the stavomark is corrected by a volume below zero. The volume below the zero stage sign point shall be indicated in the record of tank calibration and visibly marked on the front of the tank.
(3) When determining the volume, the temperature at which the volume is collected shall also be measured in the sample taken. For steel tanks, the temperature shall be corrected for the thermal volume expansion of the steel. 5)
(4) For tanks whose contents may be mixed, the volume referred to in paragraph 1 shall be determined after mixing and settling the level. At the same time, a sample of the stocks shall be taken which shall be measured immediately after collection.
(5) In the case of tanks whose contents cannot be mixed, the volume referred to in paragraph 1 shall be determined and samples taken in the same quantity from different layers by means of a control valve and their temperature measured immediately after collection. The temperature at which the volume of stocks was collected shall be calculated as the arithmetic mean of the values for each sample. In the event that for technical or other reasons no samples can be taken by control faucets, the average sample shall be taken by standard sampling equipment from all layers.
(6) The weight is determined in accordance with § 12 (3) and (4).
(7) The volume concentration shall be determined in samples taken in accordance with paragraphs 4 and 5 by a validated areometer. If the volume concentration of alcohol cannot be determined by means of an areometer, these values shall be determined by the pyknometric method or by other laboratory methods for a particular type of material in the processor or manufacturer's laboratory or the customs office shall ensure that its own analysis is carried out.
(8) When sampling from different layers as referred to in paragraph 5, the volume concentration shall be calculated as the arithmetic mean of the values for each sample.
Sampling for the determination of volume concentration by laboratory methods
(1) If the volume concentration of alcohol in samples taken in accordance with § 16 (4) and (5) cannot be detected by an areometer, the laboratory analysis office shall prepare three identical samples of at least 120 ml in sealed containers from each sample taken. The customs office shall mark the samples in the presence of the producer or processor of the alcohol and ensure that the packaging is sealed. Two samples so prepared shall be received by the competent customs office, one for laboratory analysis, the other for control storage. The third sample shall remain for the control storage of the body to which it was taken.
(2) Samples taken for inspection shall be kept for nine months from the date of removal unless the customs office shortens that period in a particular case. If the nature of the samples so permits, the samples shall be returned after that period to the body to which they were taken.
(3) For the purpose of determining the actual volume concentration of alcohol for products in consumer packaging as referred to in Article 15 (4), the customs office shall take at least three samples of the product in consumer packaging from stored stocks.
(4) A report shall be drawn up on the sampling referred to in paragraphs 1 and 3.
LIVE EVIDENCE
(Article 15 (2) of the Lime Act)
Receipt and issue of alcohol
(1) A record of the receipt and issue of alcohol, including the quantity of alcohol contained in raw materials, semi-finished products and finished products (hereinafter referred to as "the record"), shall be kept by the legal and natural persons referred to in Section 15 (1) of the Lime Act on a form, the specimen of which is set out in Annex 3.
(2) A separate record shall be kept at each establishment where the alcohol is produced, modified, stored or physically processed.
(3) The recorded synthetic alcohol shall be kept separately from the recorded fermented alcohol.
(4) The legal and natural persons referred to in Section 22 shall keep a separate record of the undenatured alcohol and the specially denatured alcohol.
(5) Where a legal or natural person simultaneously carries out several activities for which an alert is kept pursuant to paragraphs 19 to 23, he shall keep a separate record for each such activity.
(6) When buying alcohol it is recorded in the revenue part of the record
(a) the quantity of alcohol according to the delivery note, if the losses in transport do not exceed the loss standard laid down in the special regulation, 6)
(b) the actual quantity of alcohol according to the taking-over note, if the losses in transport exceed the loss standard or if a surplus has been found at the time of acceptance;
(c) the quantity of alcohol imported under the customs declaration (7) certified by the customs authority or the quantity of alcohol accepted under the proof of receipt provided that there is no obligation to issue a delivery note under Article 12 (7) of the alcohol law.
(7) When buying alcohol, a loss of alcohol during transport shall be recorded in the issuing part of the record according to the receipt note, unless the standard of loss has been exceeded.
(8) When selling alcohol, it is recorded in the revenue part of the record
(a) the loss of alcohol in transport according to the take-over note, if losses have been exceeded;
(b) the loss of alcohol in transport according to the take-over note, unless the loss standards have been exceeded;
(c) the quantity of alcohol per delivery note, if the whole consignment has been lost.
(9) When selling alcohol, it is recorded in the issuing part of the record
(a) the quantity of alcohol removed according to the delivery note, irrespective of the amount of loss in transport;
(b) the quantity of alcohol removed under the proof of removal from storage, unless it is required to issue a delivery note pursuant to Article 12 (7) of the alcohol law;
(c) the quantity of alcohol in accordance with the taking-over note, if a surplus has been found at the time of acceptance by the purchaser.
(10) The revenue part of the record under other revenue and the expenditure part of the record under other expenditure shall record the circulation of alcohol between the premises of the same entity and the unforeseen and irregular income and the issue of alcohol. These include, in particular, gifts, samples taken or returned by the public authorities, goods returned by the buyer or agent, manka and damages incurred under a special regulation, (8) reduction in the expenditure part of the entry referred to in § 15 (4), alcohol consumed in checking the activity of the meter, etc.
(11) A separate record is kept by the contractor when processing alcohol for the client. In the revenue part of the record, the contractor records the quantity of alcohol received from the client; in the output part he records the quantity of alcohol in manufactured products transmitted to the client.
(12) The management of the State tangible reserves shall keep an alert to the extent laid down for other alcohol processors in Section 22.
(13) Drug distributors ("distributor") keep a record of alcohol denatured by medical petrol with the lowest addition of 10 litres of medical gasoline per m3 of ethanol ("lihobenzin") to the extent specified for other alcohol processors in § 22.
(14) The provisions of paragraph 1 shall not apply to lihobenzin purchased, sold and consumed in pharmacies and medical establishments.
(15) Pharmacy and medical establishments report the intake and release of lihobenzin according to separate records of intake, release and consumption in kilograms or litres of lihobenzin. This record shall distinguish lihobenzin with a different concentration of ethanol. An alert pursuant to Section 22 shall not be required and registration shall be submitted to the customs office on request.
Record keeping in distilleries, excluding distilleries, and special distilleries
(1) The following shall be recorded in the revenue part of the alert:
(a) the initial supply of alcohol;
(b) the quantity of alcohol produced pursuant to Article 10 (6) (production note);
(c) the quantity of alcohol referred to in Article 18 (6) and (8);
(d) other alcohol income in accordance with the proof of receipt.
(2) The issuing part of the alert shall record:
(a) the quantity of alcohol referred to in Article 18 (7) and (9);
(b) other issuing of alcohol according to the proof of delivery.
Record keeping in the spillage plants
(1) The following shall be recorded in the revenue part of the alert:
(a) the initial supply of alcohol;
(b) the quantity of alcohol referred to in Article 10 (6) (production note),
(c) other alcohol receipts according to the proof of receipt.
(2) The issuing part of the alert shall record:
(a) the quantities of alcohol contained in distillates issued to growers under the special registration provided for in Section 4 (9) of the alcohol law;
(b) alcohol removed from storage for other distilleries or special distilleries according to the delivery note;
(c) the quantity of alcohol in the stocks and stocks discarded pursuant to Article 2 (1);
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance No. 140 / 1997 Coll., on the control of the production and circulation of alcohol and on the implementation of other provisions of the Lime Act |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.06.1997 |
|---|---|
| Effective from | 01.07.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0