Decree No. 150 / 2008 Coll.
Decree on the control of the production and circulation of alcohol and on the implementation of other provisions of the alcohol law related thereto
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Effective from 01.05.2008
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150
DECLARATION
of 23 April 2008
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 sets out pursuant to Article 21 (2) of Act No. 61 / 1997 Coll., on Lime and on the amendment and amendment of Act No. 455 / 1991 Coll., on Commercial Enterprise (Trade Trade Act), as amended, and Act No. 354 / 2003 Coll. and Act No. 37 / 2008 Coll.:
INTRODUCTORY PROVISIONS
(1) This Decree provides
(a) the technical conditions and the way in which the production facilities of the distillery and of the special distillery are secured and the way in which they degrade the lees and stoppers and certain waste products;
(b) the measurement of the quantity of alcohol and the method of determining the quantity of alcohol produced and prepared;
(c) determining the quantity of alcohol and the method of recording the removal and acceptance of alcohol;
(d) the detection of alcohol stocks;
(e) alcohol records;
(f) the procedure for the sale or import of lihobenzin which, for the purposes of this decree, means specially denatured alcohol denatured by medical petrol intended for the health service provider, which the alcohol clearly needs for the provision of health services.
(2) This Decree was notified in accordance with Directive 98 / 34 / EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and rules and of rules on information society services, as amended by Directive 98 / 48 / EC.
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
(K § 6 (1) 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. Metal seals, seal pliers, marked by the emphasis of the customs office, and a seal metal cable or a rolled wire are used for sealing.
(2) In fruit distilleries, agricultural distilleries and distilleries, the seals must be provided with all the taps, valves, openings, mechanical connections and pipes on the part of the production facility where the alcohol vapours or alcohol liquids are not measured by the measuring instruments referred to in § 4 (hereinafter referred to as the "measuring instrument"). The connection lines from the radiator to the gauges, gauges and equipment for the collection of lutre waters shall be secured by seals in all distilleries. In distilleries and special distilleries during the separate refining of alcohol, the seals shall be provided by connecting pipes from the radiator to the meters and meters. These conclusions must be adapted in such a way that they do not cover official signs under the law governing metrology.
(3) Simple or double conclusions are used to ensure the production equipment.
(4) Double closure means a system of two simple closures, where the second closure is attached to a metal housing, a metal grate or a wire mesh net covering the first closure.
(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, the effluents and drapes measured shall be degraded in accordance with the environmental legislation. The quantity of alcohol contained in degraded seizures and imports shall be measured by the operator in the presence of the customs office. The customs office shall draw up a report on the deterioration of the drapes and drapes.
(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 when released and discarded in accordance with environmental legislation.
(3) Lutre waters, if they are not mixed with or used in the process before leaving the distillation plant, must be removed from the distillation plant and discarded in accordance with environmental legislation.
MEASUREMENT OF LIMITS AND METHOD OF DETERMINATION OF LIMITS MANUFACTURED AND PREPARED
(K § 7 and 9 paragraphs 1, 3 and 5 of the Lime Act)
Measuring instruments
(1) The following measuring systems and measuring instruments shall be used to measure the quantity of undenatured alcohol produced and the separately refined undenatured alcohol produced, complying with the requirements of the law governing metrology:
(a) measuring systems for continuous and dynamic measurement of the quantity of alcohol of class 0,3 with automatic conversion of the measured values to the volume of alcohol at a temperature of 20 ° C which have been placed on the market by conformity assessment according to the Government Regulation on the conformity assessment of measuring instruments when making them available on the market;
(b) measurement assemblies of the elongated quantity of liqueur class 0,3 with automatic conversion of the measured values to the volume of alcohol at a temperature of 20 ° C, the type of which has been approved under the law governing metrology;
(c) control alcohol meters for measuring the volume with automatic sampling, the type of which has been approved under the law governing metrology;
(d) stationary tanks for measuring lumps, for measuring dregs and daggers in fruit distilleries and distilleries, for measuring daggers and daggers for self-refining in the case of separate alcohol drainage, for measuring synthetic technical alcohol or for measurements in the cases referred to in Section 10;
(e) sampling taps or measuring instruments for measuring alcohol samples taken for the necessary operational reasons prior to its registration by the measuring instrument referred to in points (a) to (d).
(2) Measurement systems and measuring instruments for liquids other than water complying with the requirements of the law governing metrology shall be used to measure the quantity of alcohol denatured continuously. In other cases of denatured alcohol measurement, additional measuring instruments complying with the requirements of the law governing metrology are used.
Conditions for the location, securing and use of the meter
(1) The measurement of the quantity of alcohol may be carried out only by measuring instruments complying with the requirements of the law governing metrology which are secured by the seals of the customs office.
(2) The measuring device must be permanently connected to the radiator during the production of the alcohol and placed so that it is freely accessible from all sides and distant from the distillation device so as to avoid evaporation of the alcohol. The gauge shall be located and installed in such a way that a weighting test can be performed in a manner appropriate to the capacity of the production facility.
(3) The measuring instrument must be installed and used in accordance with the conditions of the manufacturer and those laid down in the approval document under the law governing metrology or the regulation of the Government governing the conformity assessment of measuring instruments when making them available on the market.
(4) The gauge shall be provided by the conclusions as set out in Section 2 (1). A measuring device shall be fitted with a measuring device. The measuring instruments shall be so secured that, without breaking the conclusions, the measuring instrument or parts thereof cannot be disconnected from the production facility, tamper with the measuring instrument, affect the correct operation of the measuring instrument or its components, modify the data recorded by the measuring instrument or degrade samples taken by the measuring instrument.
(5) In the production of alcohol, care must be taken to ensure that the correct operation of the measuring instrument referred to in Section 4 is not affected by exceeding the maximum permissible temperature specified by the manufacturer for the measuring instrument. If the temperature has exceeded the temperature range specified by the manufacturer of the gauge, the gauge shall be removed from use and verified in accordance with the law governing metrology before further use.
Control and modification of the meter
(1) The customs office shall check, prior to the manufacture or modification of the alcohol, whether there is a full number of intact conclusions on the measuring instrument and its components, whether the location of the measuring instrument and the validity of the verification of the measuring instrument or the assessment of conformity comply with the conditions laid down in Section 5, and shall check and record the state of the counter.
(2) The customs office shall, according to the type of measuring instrument used, carry out, before, during and after manufacture, all the operations necessary for the correct determination of the quantity of alcohol produced or modified, the routine inspection of the measuring instrument and the check that the temperature of the passing alcohol has not exceeded the temperature range specified by the manufacturer of the measuring instrument.
Weighted gauge test
(1) The customs office shall carry out the weighting test of the measuring systems and measuring instruments referred to in Article 4 (1) (a) to (c) and paragraph 2 at any time in the event of doubt by the customs office as to the correct functioning of the measuring instrument.
(2) The measuring instrument's 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 scales for which the conditions laid down in paragraphs 14 (3) and 14 (4) shall apply except for their fixed incorporation. In this test, the customs office shall use a quantity of alcohol corresponding to the flow of the measuring instrument but not less than 160 litres of alcohol.
(3) From the data recorded in accordance with paragraph 2, a percentage (s) of the measuring instrument error (s) shall be calculated according to the following formula:
u = (Vh - Vo) / Vh.100,
where
Vo is the quantity of alcohol in the measuring units determined by the volume of alcohol measured by the gauge,
Vh is the quantity of alcohol in the measuring units determined by the weight of the alcohol.
(4) For the purpose of the weighting test, the maximum permissible errors (deviations) shall be specified for each measuring instrument as follows:
(a) in the case of measuring systems and test assemblies referred to in Article 4 (1) (a) and (b), up to and including ± 0,4%;
(b) in the case of measuring instruments referred to in Section 4 (1) (c) up to and including ± 0,6%.
(5) The weighting test does not replace the verification of a specified meter according to the law governing metrology.
Repair and maintenance of measuring instruments
(1) Repairs or exchanges of individual parts of measuring instruments referred to in Section 4 are authorised only by bodies registered for this activity under the law governing metrology. After each repair or replacement of a part of the gauge, the gauge shall be verified without delay.
(2) The normal maintenance specified by the manufacturer of the measuring instrument may be carried out by the distillery or special distillery operator only in the presence of the customs office for the measuring instruments referred to in Article 4.
Method for determining the temperature of alcohol
(1) Temperature shall be measured automatically and continuously within the measuring instruments referred to in § 4 (1) (a) to (c) and its actual value shall be used automatically and continuously to calculate the quantity of alcohol produced.
(2) In distilleries with a daily production capacity of less than 100 000 litres of alcohol used for measuring the alcohol of the measuring instrument referred to in Article 4 (1) (c), the customs office may, where justified, authorise the detection of the temperature of the alcohol flowing through the measuring instrument at intervals determined by the customs office following the operating conditions of the distillery. The temperature shall be determined by a temperature sensor - a thermometer complying with the requirements of the law governing metrology placed in the water tank for the alcohol meter or on the supply line immediately before the gauge.
(3) At the same time as the temperature values are recorded, the volume of the alcohol flowing through the meter shall be recorded.
(4) The temperature of the alcohol flowing through the measuring instrument referred to in Section 4 (1) (c) shall be 20 ° C.
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 Article 4 (1) or in other justified cases where the measuring instrument needs to be removed from use if no replacement measuring instrument is available, the method referred to in point (d) of Article 4 (1) shall be used for the measurement of the alcohol, but for a maximum period of 45 days from the date of withdrawal of the measuring instrument.
Method for determining the quantity of alcohol produced and treated
(1) When using the measuring instrument referred to in paragraphs 4 (1) (a) to (c) and paragraph 2, the quantity of alcohol produced or modified shall be determined in a manner corresponding to the measuring system used or the measuring instrument specified by the manufacturer.
(2) When measuring alcohol produced or modified by a measuring instrument referred to in § 4 (1) (d), the quantity of alcohol produced or modified shall be determined in the same way as when determining the stocks referred to in Part Five.
(3) When measuring the samples taken by means of a measuring instrument in accordance with § 4 (1) (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.
(4) Where the measuring instrument has been unjustly disconnected or, for technical reasons, discarded without providing a replacement measurement in accordance with Section 10, 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 the volume concentration cannot be determined as follows, the volume concentration declared in a similar distillery shall be used when processing the same raw materials.
(5) The customs office shall draw up a production note on the quantity of alcohol produced. The quantity of alcohol shall be rounded to the nearest litre in accordance with Section 33. In the production distilleries, the quantity of alcohol contained in samples from the collection vessels of the measuring instrument shall be recorded in an auxiliary register containing information on the quantity of alcohol from the collection vessels of the measuring instrument and the quantity of alcohol disposed of by the customs office.
(6) Where the denaturing of alcohol is carried out in a continuous manner, the measurement of the alcohol produced and the alcohol to be denatured shall be carried out separately, where appropriate the production equipment shall be adjusted so that the quantity of alcohol produced and the quantity of alcohol to be denatured can be reliably detected in a continuous manner.
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 Section 10 and in the event of unforeseen disturbances in the process.
Method and time limits for verification of continuous denaturing
(1) The customs office shall verify the conduct of continuous denaturing at any time during that period but at least once every three days. In the event that the mixing device for continuous denaturing allows the flow of alcohol without adding a denaturant, continuous denaturing may be carried out only in the presence of a authorized customs official.
(2) The customs office shall carry out, before, during and after continuous denaturing, all the operations necessary to verify the correct conduct of continuous denaturing and the data entered in the record under the alcohol law.
(3) A record of continuous denaturing shall be made by the distillery or special distillery operator immediately after its completion. In the case of continuous denaturing lasting more than 24 hours, the distillery or special distillery operator shall draw up a record of continuous denaturing carried out every 24 hours and thereafter immediately after its completion.
DETERMINATION OF THE LIMITS OF LIMITS AND THE EVIDENCE METHOD IN THE EVALUATION AND TRANSFER OF LIMITS
(K § 12 (3) 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. The measuring systems and assemblies referred to in points (a) and (b) of Article 4 (1) shall be used to determine the quantity of alcohol and shall be carried out in a manner consistent with the measuring system or set of measuring instruments used by the manufacturer.
(2) The quantity of alcohol shall be collected separately in each package. The supply of alcohol in barrels or other packaging transported on one road means of transport, when the alcohol is filled from one storage tank, shall be considered as a supply in one package.
(3) The weight of the alcohol is determined on scales which meet the requirements of the law governing metrology. The weight shall be fixed in a suitable position and horizontal position and the zero position of the indicator shall be set before each weighing. The burden (e.g. barrel, railway tank, truck tank) is placed on the weight so that weights are distributed throughout the bridge. The measured weight of the alcohol shall not be corrected to air lift.
(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 determined by means of volume gauges which meet the requirements of the law governing metrology. The volume is determined for individual barrels and for smaller containers with an accuracy of 1 / 10 litre, for railway tanks and car tanks for 10 litres in each package separately.
(6) The volume concentration of alcohol shall be determined by the appropriate methods in accordance with the Decree governing the technical requirements for the production, storage and processing of alcohol.
(7) When measuring denatured alcohol with the measuring instruments referred to in § 4 (2), the provisions of paragraphs 1 to 6 shall apply mutatis mutandis.
Issue of a delivery note and records on removal of alcohol
(1) The consignment note contains the following information:
(a) the registration number of the delivery note;
(b) the company, registered office and tax identification number of the supplier, if the supplier is a legal person, name and surname, or business name, permanent residence, and the supplier's tax identification number, if the supplier is a natural person;
(c) the business name, registered office and tax identification number of the recipient, if the recipient is a legal person, name and surname, or business name, place of permanent residence, and the recipient's tax identification number, if the recipient is a natural person;
(d) the address of the place of dispatch;
(e) the address of destination,
(f) the type of alcohol; in the case of specially denatured alcohol, the type and quantity of the denaturant,
(g) the quantity of alcohol;
(h) the quantity of alcohol in the measuring units;
(i) alcoholic strength by volume;
(j) in the case of specially denatured alcohol, the data used to determine the actual quantity of alcohol removed in the measuring units according to the method used to determine the quantity of alcohol;
(k) the date of removal from storage;
(l) the signature of the supplier.
(2) The delivery note shall be made out in at least two copies, at least one of which shall accompany the consignment and one shall remain on the supplier's record.
(3) Any other document containing the information referred to in paragraph 1 or an electronic accompanying document under the excise legislation may be used instead of the delivery note.
(4) 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 33.
Issue of the acceptance note and registration at the time of acceptance of the alcohol
(1) The receipt note shall contain the following information:
(a) the registration number of the receipt note;
(b) the registration number of the delivery note or the registration number and the name of the document in the case of a document other than the delivery note and the date on which it is issued;
(c) the business name, registered office and tax identification number of the supplier, if the supplier is a legal person, name and surname, or business name, place of permanent residence, and the supplier's tax identification number, if the supplier is a natural person;
(d) the business firm, registered office and tax identification number of the consignee, if the recipient is a legal person, name and surname, or business name, place of permanent residence, and the recipient's tax identification number, if the recipient is a natural person;
(e) the address of the place of arrival;
(f) the type of alcohol;
(g) the quantity of alcohol accepted in measuring units;
(h) alcoholic strength by volume;
(i) in the case of specially denatured alcohol, the data used to determine the actual quantity of alcohol received in the measuring units according to the method used to determine the quantity of alcohol;
(j) a quantification of the difference in the quantity of alcohol actually received compared to the quantity of alcohol indicated in the delivery note, indicating the drawing of the loss standard;
(k) quantifying the amount of any excess of the standard loss;
(l) the date of adoption;
(m) the signature of the consignee.
(2) The acceptance note shall be drawn up in at least two copies, at least one of which shall be submitted to the supplier and one shall remain in the records of the consignee. If the consignee has not sent the receipt note to the supplier within five days of the date of receipt of the alcohol, he shall register the alcohol purchased in the quantity indicated on the delivery note.
(3) Any other document containing the particulars referred to in paragraph 1 or an electronic accompanying document under the excise legislation may be used instead of the taking-over certificate.
(4) Where the consignee or another consignee is present at the supplier's place of removal of the alcohol, he may confirm the receipt of the alcohol on the delivery note. In this case, the removal note shall not be displayed and the quantity of alcohol indicated on the delivery note shall be registered with the supplier and the consignee.
(5) The losses and surpluses of alcohol recorded at the time of acceptance are recorded in the manner set out in Section 22.
DETERMINATION OF THE LIVE GUARANTEE
(K § 15 (1) of the Lime Act)
Method of stock collection
(1) Stocks of undenatured alcohol are collected by methods that ensure a reliable detection of the quantity of alcohol in the units of measurement contained in the stocks of raw materials, semi-finished products and finished products.
(2) Stocks are collected in each storage tank, transport container or other packaging separately and the calculated quantity of alcohol is given to two decimal places. The rounding shall be carried out in accordance with § 33 only in 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 concentration specified in the technological process, the actual value determined as the arithmetic mean of the concentration determined in at least three samples of the product shall be used in the calculation of stocks. According to this actually established value, the records of income, stocks and the issuing of alcohol shall also be adjusted for alcohol processors who keep records pursuant to Paragraph 27.
(5) Stocks of denatured alcohol shall be determined by methods which ensure a reliable detection of the quantity of alcohol in measuring or determined units in the manner set out in Article 18 (6) and (7).
Volume detection
(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. In the case of steel tanks, a correction to the thermal volume expansion of steel shall be made for this temperature in accordance with the Decree governing the technical requirements for the production, storage and processing of alcohol.
(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 the control release cocks, the average sample shall be taken by standard sampling equipment from all layers.
(6) In the case of the determination of the volume of stocks by means other than those referred to in paragraphs 1 to 5, only measuring instruments which comply with the requirements of the law governing metrology shall be used and are indicated in the admission and use of selected exempt products or in the authorisation to operate a tax warehouse under the law governing excise duties.
(7) When determining the volume by the measuring instruments referred to in paragraph 6, the procedure corresponding to the measuring instrument used shall apply.
Weight and volume determination
(1) The weight is determined in accordance with § 14 (3) and (4).
(2) Volumetric concentrations are to be collected in samples taken in accordance with Sections 18 (4) and 18 (5) of the laboratory limemeter meeting the requirements of the law governing metrology. If the volume concentration of alcohol cannot be determined in this way, this value shall be determined in the laboratory of the processor or manufacturer by other laboratory methods in accordance with the decree governing the technical requirements for the production, storage and processing of alcohol suitable for the sample or the customs office shall ensure that its own analysis is carried out.
(3) When sampling from different layers in accordance with Section 18 (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 pursuant to § 18 (4) and (5) cannot be ascertained by a laboratory lithometer complying with the requirements of the law governing metrology and the customs office ensures that its own analysis is carried out, the laboratory analysis office shall prepare three identical samples from each sample taken in sealed containers. 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) The customs office shall take at least three samples of the product in the consumer packaging to determine the actual volume concentration of alcohol for the products in consumer packaging referred to in Article 17 (4) from stored stocks.
(3) The customs office shall draw up a report on the sampling referred to in paragraphs 1 and 2.
LIVE EVIDENCE
(Paragraph 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 legal and natural persons in paper or electronic form with the possibility of output in paper form. The record may also be kept in the register of selected products under Sections 37 and 38 of the Excise Tax Act, provided that such records allow classification in accordance with paragraphs 2 to 6 and with Section 22. The record shall contain part of the revenue and part of the expenditure, which shall include the following:
(a) the date of registration;
(b) the indication of the document on the basis of which the entry or issue was made;
(c) the type of alcohol received or issued;
(d) the quantity of alcohol received or issued in measuring units;
(e) other income or other issue of alcohol.
(2) A separate record shall be kept at each establishment where the alcohol is produced, modified, stored or physically processed. A separate record of undenatured and denatured alcohol shall be kept in distilleries and special distilleries where denatured alcohol is stored.
(3) The recorded synthetic alcohol shall be kept separately from the recorded fermented alcohol.
(4) Where a legal or natural person processes both undenatured and specially denatured alcohol, he shall keep a separate record, in accordance with § 24 to 29, of the alcohol not denatured and of the alcohol specially denatured.
(5) If a legal or natural person simultaneously carries out several activities for which an alert is kept pursuant to § 24 to 29, he shall keep a separate record for each such activity.
(6) 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.
Receipt and issue part of the record when buying and selling alcohol
(1) When buying alcohol it is recorded in the revenue part of the record
(a) the quantity of alcohol referred to in the delivery note referred to in Article 15, provided that the losses in transport do not exceed the loss standard laid down by the Decree governing the technical requirements for the production, storage and processing of alcohol;
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Regulation Information
| Citation | Decree No. 150 / 2008 Coll., on the control of the production and circulation of alcohol and on the implementation of other provisions of the Law on alcohol related thereto |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.04.2008 |
|---|---|
| Effective from | 01.05.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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